{"id":17098,"date":"2022-01-20T08:56:35","date_gmt":"2022-01-20T06:56:35","guid":{"rendered":"https:\/\/modecon.mnau.edu.ua\/?p=17098"},"modified":"2022-02-03T12:32:03","modified_gmt":"2022-02-03T10:32:03","slug":"expediency-of-using-the-experience","status":"publish","type":"post","link":"https:\/\/modecon.mnau.edu.ua\/en\/expediency-of-using-the-experience\/","title":{"rendered":"Ratushnyak S., Filyas M. Expediency of using the experience of foreign countries in the process of program – targeted budgeting in the defense sphere"},"content":{"rendered":"

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JEL Classification<\/strong>: \u042151; \u041e32; \u041e33<\/em>
\n<\/span><\/td>\n		DOI<\/b>: https:\/\/doi.org\/10.31521\/modecon.V30(2021)-26<\/a><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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

Ratushnyak Serhiy<\/strong>, student of the National University of Defense of Ukraine named after Ivan Chernyakhovsky, Kiyv, Ukraine<\/p>\n

ORCID ID:<\/strong> 0000-0002-9008-1064<\/a>
\ne-mail:<\/strong> ratushniak-fin@i.ua<\/span><\/a><\/p>\n

Filyas Maxim, <\/strong>student of the National University of Defense of Ukraine named after Ivan Chernyakhovsky, Kiyv, Ukraine<\/p>\n

ORCID ID:<\/strong> 0000-0001-8813-7965<\/a>
\ne-mail:<\/strong> fmv26012011tima@gmail.com<\/span><\/a><\/p>\n

 <\/p>\n

Expediency of Using the Experience of Foreign Countries in The Process of Program – Targeted Budgeting in the Defense Sphere<\/h2>\n

Abstract<\/strong>. Introduction. This study examines the method of budget management to achieve specific results related to the application of program-targeted budgeting in Ukraine on the experience of foreign countries in order to effectively use budget funds and achieve specific results in national security and defense.<\/p>\n

Purpose<\/strong> of the article is to analyze the peculiarities of the application of program-targeted budgeting method in foreign countries and the feasibility of using it to ensure national security and defense of Ukraine. The current state of control over the efficiency of the use of budget funds is one of the most important functions of public administration in democratic countries.<\/p>\n

State financial control, in accordance with Art. 26 of the Budget Code of Ukraine, is a system of regulations, rules, procedures, implemented by the head to ensure compliance with the law and efficiency of budget funds, achieve results in accordance with the goals, objectives, plans and requirements for the budgetary institution and its subordinate institutions and eliminates risks possible abuses, fraud, waste, mistakes and shortcomings. Therefore, one of the ways to improve the control of legality, expediency, effectiveness and efficiency of spending budget funds is to improve the program-target method of budgeting based on results.<\/p>\n

The main results<\/strong> include the following:<\/p>\n

– it is expedient to develop regulations of performance indicators to be used during financial planning of budget funds according to the program-target method of budgeting, in order to achieve concrete results;<\/p>\n

– to introduce measures to increase the responsibility of executors of budget programs for achieving the goal of the budget program.<\/p>\n

Conclusion<\/strong> the analysis of the peculiarities of the application of program-targeted budgeting method in foreign countries shows that the share in the use of budget funds relies on the effectiveness of budget programs directly during their implementation, rather than during financial planning using performance regulations.<\/p>\n

Key words<\/strong>: program-target method; achievement of concrete result; use of budgetary means; effective indicators; program-target budgeting; efficiency of use of means.<\/p>\n

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

    \n
  1. The Constitution of Ukraine : Law of Ukraine of 28.06.1996 \u2116 254k \/ 96-VR. Bulletin of the Verkhovna Rada of Ukraine (VVR), 1996. Retrieved from : https:\/\/docs.dtkt.ua\/doc\/254 [in Ukrainian].<\/li>\n
  2. On the Structure of the Budget Classification of Ukraine : Resolution of the Verkhovna Rada of Ukraine of July 12, 1996 \u2116 327\/96-VR. Retrieved from : https:\/\/zakon.rada.gov.ua\/ laws \/ show [in Ukrainian].<\/li>\n
  3. On the procedure for assessing the effectiveness of budget programs by the main managers of state budget funds : Order of the Ministry of Finance of Ukraine dated 19.05.2020 \u2116223 . Retrieved from : https:\/\/zakon.rada.gov.ua\/go\/z [in Ukrainian].<\/li>\n
  4. Budget Code of Ukraine. Retrieved from : https:\/\/zakon.rada.gov.ua\/go [in Ukrainian].<\/li>\n
  5. Kirilenko, O. P. Practice and problems of program-targeted budgeting. Ternopil National University of Economics. Retrieved from : http:\/\/library.wunu.edu.ua\/index.php\/uk\/dovidka\/56-resursy-biblioteky\/pratsi-vykladachiv-tneu\/k [in Ukrainian].<\/li>\n
  6. Kotina, G. M. , Stepura, M. M., & Girenko, H. V. (2020). Program-targeted budgeting of programs in Ukraine : Problems and contradictions in implementation. Efektyvna ekonomika<\/em>. 7 Retrieved from : http:\/\/www.economy.nayka.com.ua\/op [in Ukrainian].<\/li>\n
  7. Musaeva, \u0406. (2016). Implementation of the program-target method, formation of local budgets in Ukraine. Demokratychne vryaduvannya : Naukovyy visnyk<\/em>. Retrieved from : http:\/\/www.lvivacademy.com\/vidavnitstvo_1\/visnyk16\/fail\/Musajeva.pdf [in Ukrainian].<\/li>\n
  8. Savchuk, S. V., Demyanyuk, A. V., & Lobodina, Z. M. (2017). Programmatically targeted method of budgeting, navch. posib. Ternopil\u02b9s\u02b9kyy natsional\u02b9nyy ekonomichnyy universytet, 180. Retrieved from : http:\/\/dspace.wunu.edu.ua\/bitstream [in Ukrainian].<\/li>\n
  9. Standard approved by the Resolution of the Board of the Accounting Chamber \u2116 28-6 of December 27, 2004. Retrieved from : https:\/\/zakon.rada.gov.ua\/go\/z [in Ukrainian].<\/li>\n
  10. Strategy for reforming the public finance management system for 2017-2020. Retrieved from : https:\/\/zakon.rada.gov.ua\/go [in Ukrainian].<\/li>\n<\/ol>\n

    [\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]Received: <\/strong>07 Decemder 2021<\/p>\n

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    Ratushnyak S., Filyas M. (2021). Expediency of using the experience of foreign countries in the process of program – targeted budgeting in the defense sphere. Modern Economics, 30(2021), 165-169. DOI: https:\/\/doi.org\/10.31521\/modecon.V30(2021)-26.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
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    [vc_row][vc_column][vc_column_text] JEL Classification: \u042151; \u041e32; \u041e33 DOI: https:\/\/doi.org\/10.31521\/modecon.V30(2021)-26 [\/vc_column_text][vc_column_text] Ratushnyak Serhiy, student of the National University of Defense of Ukraine named after Ivan Chernyakhovsky, Kiyv, Ukraine ORCID ID: 0000-0002-9008-1064 e-mail: ratushniak-fin@i.ua Filyas Maxim, student of the National University of Defense of Ukraine named after Ivan Chernyakhovsky, Kiyv, Ukraine ORCID ID: 0000-0001-8813-7965 e-mail: fmv26012011tima@gmail.com   Expediency
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