{"id":14668,"date":"2021-01-20T11:00:13","date_gmt":"2021-01-20T09:00:13","guid":{"rendered":"https:\/\/modecon.mnau.edu.ua\/?p=14668"},"modified":"2021-01-16T20:29:10","modified_gmt":"2021-01-16T18:29:10","slug":"methodical-approaches-to-the-assessment","status":"publish","type":"post","link":"https:\/\/modecon.mnau.edu.ua\/en\/methodical-approaches-to-the-assessment\/","title":{"rendered":"Nedopad G. Methodical Approaches to the Assessment of Budget Efficiency of Territories"},"content":{"rendered":"

[vc_row][vc_column][vc_column_text]<\/p>\n\n\n\n
JEL Classification<\/strong>: B41, H72, R51<\/em>
\n<\/span><\/td>\n		DOI<\/b>: https:\/\/doi.org\/10.31521\/modecon.V24(2020)-20<\/a><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

[\/vc_column_text][vc_column_text]<\/p>\n

Nedopad G.<\/strong>, Chairman of the Volyn Regional Council, Ukraine<\/p>\n

ORCID ID:<\/strong> 0000-0002-7692-861\u0425<\/a>
\ne-mail:<\/strong> dm@lntu.edu.ua<\/a><\/p>\n

 <\/p>\n

Methodical Approaches to the Assessment of Budget Efficiency of Territories<\/h2>\n

 <\/p>\n

Annotation. Introduction.<\/strong> According to the principles of the program-target method of budgeting, the diagnosis of budget efficiency of territories is the key goal of assessing the implementation of regional policy and improving the efficiency of budget funds, which, in turn, will not only determine the effectiveness of this process Therefore, assessing the level of budget efficiency of territories is a mandatory element of financial management at the local level.<\/p>\n

The purpose<\/strong> of the article is to study the methodological approaches of scientists to assess the budget efficiency of territories and on their basis the formation of the author’s directions of assessment of the object of study.<\/p>\n

Results.<\/strong> It is investigated that in recent years there have been positive trends in the socio-economic development of the state as a whole and its regions in particular, but still the development of individual regions remains asymmetric due to the inability of territories to accumulate the necessary financial resources to local budgets. places, which, in turn, does not contribute to providing appropriate conditions for the structural development of the regions. The existing methodological approaches are systematized, their advantages and disadvantages are analyzed and it is found that they are based on traditional methodological principles and provide for the analysis of absolute, relative indicators, integrated indices and rankings, etc.; do not have a single vision for a set of indicators; mainly focus on assessing the structure of the budget and the individual components of its revenue and expenditure parts. The necessity of improvement of a technique of diagnostics of budgetary efficiency of territories which will provide the analysis in the following directions is substantiated: the state of the budget; financial capacity of the budget; intergovernmental relations; financial independence; budget load; budgeting efficiency; budget management.<\/p>\n

Conclusions.<\/strong> The system of the formed directions will allow to estimate a level of budgetary efficiency of territories of Ukraine in the conditions of decentralization and to develop long-term budgetary strategy on places.<\/p>\n

Keywords<\/strong>: territory; methodical approaches; diagnostics; budget efficiency.<\/p>\n

References:<\/strong><\/p>\n

    \n
  1. Bajetul, Gh. P. (2019). Assessment of the budgetary mechanism in the context of financial decentralization. Modern Economics<\/em>, 1, 11\u201314 [in Ukrainian]. DOI\u00a0:https:\/\/doi.org\/10.31521\/modecon.V17(2019)-02.<\/li>\n
  2. Ministry of Finance of Ukraine (2010). Budget Code of Ukraine (Order No. July 8). Retrieved from: https:\/\/zakon.rada.gov.ua\/laws\/show\/2456-17#Text [in Ukrainian].<\/li>\n
  3. Khaket, R. (1999). Program-target method<\/em>. Washington: Barents Group [in English].<\/li>\n
  4. Tamburaka S., Dali N. & Fathurrachman M. F. (2020). Analysis of the effectiveness and efficiency of performance based shopping budget in the Government of Kendari City. Journal of Business and Managemen<\/em>, Vol. 22, Issue 5, Ser. VIII, 7\u201311 [in English]. DOI: https:\/\/10.9790\/487X-2205080711<\/li>\n
  5. Mahsun, Mohamad. 2006. Measurement of Public Sector Performance. Yogyakarta: BPFE.<\/li>\n
  6. Sukharev, O. S. (2015). Budget expenditures, efficiency and priorities of economic development. Fynansov\u044bj zhurnal<\/em>, 1. 17\u201328 [in Russ.].<\/li>\n
  7. Bughaj, T. V. (2015). Methodical approaches to assessing the effectiveness of the budget process in Ukraine. Efektyvna ekonomika<\/em>, 9. Retrieved from: http:\/\/www.economy.nayka.com.ua\/pdf\/9_2015\/18.pdf [in Ukrainian].<\/li>\n
  8. Hrubliak, O. M., Karvatskyi, M. V. & Zhavoronok, A. V. (2018). Methodical approaches to assess the efficiency of the budget process in Ukraine. Naukovyj visnyk Polissja<\/em>, 2(14), ch. 2, 108\u2013113 [in Ukrainian]. DOI\u00a0: https:\/\/doi.org\/10.25140\/2410-9576-2018-2-2(14)-108-113<\/li>\n
  9. Vakhovych, I. M. (2014). On the question of assessing the effectiveness of spending budget funds. Ekonomichnyj forum<\/em>, 2, 46\u201353 [in Ukrainian].<\/li>\n
  10. Sorokyna, T. V. (2013). Assessment of the financial and budgetary sustainability of municipalities. Vestnyk Bajkaljskogho ghosudarstvennogho unyversyteta \u044dkonomyky y prava<\/em>, 5, 83\u201387 [in Russ.].<\/li>\n
  11. Sorokyna, T. V. (2015). Features of local budgets and inter-budgetary relations. Fynans\u044b, uchet, audyt<\/em>, 8, 8\u201311 [in Russ.].<\/li>\n
  12. Kaminsjka, I. M. (2008). Diagnosis of financial stability of the regions of Ukraine. Ekonomichni nauky<\/em>, Vyp. 5(20), 168\u2013182 [in Ukrainian].<\/li>\n
  13. Lysjak, L. V. & Djachenko, M. K. (2011). Assessment of budgetary sustainability: regional aspect. Visnyk Dnipropetrovsjkoji derzhavnoji finansovoji akademiji. Ser. Ekonomichni nauky,<\/em> 2, 62\u201368 [in Ukrainian].<\/li>\n
  14. Voznjak, Gh. V. (2016). Methodical tools for assessing the budget support of the region. Reghionaljna ekonomika<\/em>, 1, 110\u2013120 [in Ukrainian].<\/li>\n
  15. Luchka, A. V. (2009). Budget potential of financial independence of local self-government (Abstract of Ph.D. Thesis). Finance and Credit. Ternopil: Ternopil National Economic University [in Ukrainian].<\/li>\n
  16. Ljuta, O. V., Bojarko, I. M. & Pighulj, N. Gh. (2012). Improving methods for assessing the financial stability of the local budget. Aktualjni problemy ekonomiky<\/em>, 9(135), 194\u2013201 [in Ukrainian].<\/li>\n
  17. Vasylj’eva, M. V. (2011). Evaluation of the efficiency and effectiveness of the use of budgetary funds during financial control. Fynansovaja\u2002analytyka: problem\u044b y reshenyja<\/em>, 13(55), 24\u201334 [in Russ.].<\/li>\n
  18. Ananenko, S. A. (2006). Improving budget spending efficiency with RBB analytic capabilities. Fynans\u044b<\/em>, 11, 14\u201321 [in Russ.].<\/li>\n
  19. Vakhovych, I. M. & Kaminsjka, I. M. (2009). Financial capacity of the region: diagnostics and support mechanism. Lutsk: Pan Books. [in Ukrainian].<\/li>\n
  20. Apatova, N. V. & Medzhytova, R. Sh. (2010). Evaluation of the effectiveness of local budgets. \u042dkonomyka Kr\u044bma<\/em>, 4(33), 104\u2212107 [in Ukrainian].<\/li>\n
  21. Rjabushka, L. B. & Kojlo, V. V. (2013). Analytical assessment of the financial capacity of local budgets in ensuring the socio-economic development of regions. BIZNESINFORM<\/em>, 11, 148\u2013155 [in Ukrainian].<\/li>\n
  22. Storonjansjka, I. Z., Patycjka, Kh. O. & Prokopjuk, A. (2016). Budget capacity of the regions of Ukraine: comparative analysis and directions of growth. Visnyk Universytetu bankivsjkoji spravy<\/em>, 1\u20132, 10\u201317 [in Ukrainian].<\/li>\n
  23. Polishhuk, V. Gh., Vakhnovsjka, N. A. & Ivanova, I. O. (2016). Conceptual model of financial capacity of regions of the state. Ekonomichnyj forum<\/em>, 3, 131\u2013137 [in Ukrainian].<\/li>\n
  24. Kostyrko, L. A. & Velentejchyk, N. Ju. (2016). Methodical bases of the complex analysis of financial stability of local budgets. Finansovyj prostir<\/em>, 1, 83\u201392 [in Ukrainian].<\/li>\n
  25. Radelycjkyj, Ju. O., Pelekhatyj, A. O. & Kvasnij, O. R. (2018). Integral assessment of the level of budget decentralization of the regions of Ukraine. Visnyk Ljvivsjkogho universytetu. Serija ekonomichna<\/em>, Vyp. 55, S. 90\u2013101 [in Ukrainian].<\/li>\n
  26. Dzhaferova, L. R. (2005). Assessment of the priority of the distribution of budgetary resources in the region. Ekonomika: problemy teoriji ta praktyky<\/em>, Vyp. 210, 384\u2013390 [in Ukrainian].<\/li>\n
  27. State Treasury Service of Ukraine. (2013). On approval of Methodical recommendations for calculating the state of economic security of Ukraine (Order No. 1277, October 29). Retrieved from: https:\/\/zakon.rada.gov.ua\/rada\/show\/v1277731-13#Text [in Ukrainian].<\/li>\n
  28. Development of budget decentralization in Ukraine: naukova dopovidj \/ za red. d-ra ekon. nauk I. O. Luninoji. Kiev : NAN Ukrajiny, 2016 [in Ukrainian].<\/li>\n
  29. Kazjuk, Ja., Demydenko, S. & Vencelj, V. (2018). Financial capacity of budgets of perspective united territorial communities. Materialy Ghrupy finansovogho monitorynghu Centraljnogho ofisu reform pry Minreghioni (za pidtrymky Proghramy \u00abU-LEAD z Jevropoju\u00bb ta proektu SKL International) [in Ukrainian].<\/li>\n
  30. Luchko, M. (2017). Economy of Ukraine: The analysis of the innovative way of the development. Economics, Management And Sustainability<\/em>, 2(2), 95-103 [in Ukrainian]. DOI\u00a0:\u00a0https:\/\/doi.org\/10.14254\/jems.2017.2-2.10<\/li>\n
  31. Luchko, M. R. (2018). Decentralization: some issues of the methodology of analysis of the effectiveness of local budget management. Ghalycjkyj ekonomichnyj visnyk<\/em>, 2, 121\u2013128 [in Ukrainian].<\/li>\n
  32. Glonti, V., Zhiyenbayev & M., Manvelidze, R. (2018). \u00abThe method of estimating the regional budgetary process\u00bb, MATEC, Vol. 212, \u0440\u0440. 1\u20136 [in Georgia]. DOI : https:\/\/doi.org\/10.1051\/matecconf\/201821208029.<\/li>\n<\/ol>\n

    [\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]Received:<\/strong> 04 December 2020<\/p>\n

    \"nedopad.pdf\"<\/div>
    nedopad.pdf<\/div><\/div>
    <\/div>
    <\/div>
    Size: <\/span>0.42 Mb<\/span><\/div>
    Download Now!<\/a><\/span>454<\/span> Downloads<\/span><\/span><\/div><\/div>
    <\/div>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]<\/p>\n\n\n\n\n
    \n

    How to quote this article?<\/p>\n<\/td>\n<\/tr>\n

    Nedopad G. (2020). Methodical Approaches to the Assessment of Budget Efficiency of Territories. Modern Economics<\/em>, 24(2020), 125-131. DOI: https:\/\/doi.org\/10.31521\/modecon.V24(2020)-20.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

    [\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]<< Back to contents<\/a>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]<\/p>\n

    <\/div>\n

    [\/vc_column_text][\/vc_column][\/vc_row]<\/p>\n<\/section>","protected":false},"excerpt":{"rendered":"

    [vc_row][vc_column][vc_column_text] JEL Classification: B41, H72, R51 DOI: https:\/\/doi.org\/10.31521\/modecon.V24(2020)-20 [\/vc_column_text][vc_column_text] Nedopad G., Chairman of the Volyn Regional Council, Ukraine ORCID ID: 0000-0002-7692-861\u0425 e-mail: dm@lntu.edu.ua   Methodical Approaches to the Assessment of Budget Efficiency of Territories   Annotation. Introduction. According to the principles of the program-target method of budgeting, the diagnosis of budget efficiency of territories is
    Read more<\/a><\/p>\n","protected":false},"author":1,"featured_media":13475,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[143],"tags":[142],"class_list":["post-14668","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-24-2020","tag-24-2020"],"_links":{"self":[{"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/posts\/14668"}],"collection":[{"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/comments?post=14668"}],"version-history":[{"count":0,"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/posts\/14668\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/media\/13475"}],"wp:attachment":[{"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/media?parent=14668"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/categories?post=14668"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/tags?post=14668"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}