ПРОГРАМНО-ЦІЛЬОВИЙ МЕТОД В УПРАВЛІННІ ТА ЗАБЕЗПЕЧЕННІ КОНТРОЛЮ ЗА ВИКОРИСТАННЯМ ДЕРЖАВНИХ ФІНАНСІВ

Abstract

The management of public finances is carried out in accordance with the established and defined recommendations, but the main task of the activities of public institutions is to ensure the corresponding social effect of the activities of a particular institution. However, in the BKU, when determining the main powers of managers of budget funds in the management of budget funds, the task of ensuring the targeted use of budget funds is established. The purpose of this article is to study the features of the application of the program-target method by state institutions, as well as the formation of theoretical and methodological recommendations for improving budget planning based on the investigated features. Summarize information about the essence of the concept of the program-target method in state institutions and the features of its application by various state institutions. And also to systematize the main aspects of budget planning in the management of state finances, which will ensure the formation of relevant and effective information on the activities of state institutions and the results of implementation of budget programs. The peculiarities of the application of the programtarget method by state institutions were studied, and based on the results, theoretical and methodical recommendations were formed for the improvement of budget planning based on the studied peculiarities. Information on the essence of the concept of the program-target method in state institutions and the features of its application by various state institutions is summarized. Statistical information on the use of the program-target method by state institutions for the period 2015–2023 was also systematized and analyzed, since it is actively implemented in state institutions by all managers of budget funds both at the level of state budget implementation and at the level of local budgets. However, enough problems remain unsolved regarding the monitoring of the use of funds and the effectiveness of implementation of budget programs in medium-term planning. Since the implementation of the program-target method during management decision-making by the main managers of budget funds is aimed at increasing the efficiency and effectiveness of budget programs through the ratio of the use of budget funds and the quality of the services provided, i.e. ensuring the social effect.