МЕТОДИ БЮДЖЕТНОГО ПЛАНУВАННЯ МІСЦЕВИХ ФІНАНСІВ

Abstract

This article focuses on justification of improvement of methodological support of local budgetary planning within the context of decentralization. In this context, local budgets are considered as plans for the creation and use of the financial resources needed to provide the functions and powers of local self-governments. The article identifies particularities of formation of local budgets of the united territorial communities, as well as the directions of concentration of efforts in the budgeting of united territorial communities. The scientific principles of budgetary planning on the local level are justified. The scientifically justified methods of budget planning like analytical method (method of coefficients), normative method, method of balance and program-target method are described. The article focuses on the program-target method of budgetary planning of the local finances, as the most appropriate method for modern requirements of development of local finances in Ukraine. The particularity of the program-target method is that it provides planning and execution of the budget for the medium term, oriented towards the achievement of a specific goal in accordance with the established priorities. The idea of program-target method is to focus not only on the possibilities of the budget (existing resources) but also on how to create the best usage of them in order to get specific results. The model of realization of the budget process according to the program-target method is proposed, which includes the following stages of its implementation: 1) definition of the purpose of socio-economic problem; 2) justification of the purpose of solving the socio-economic problem; 3) formation of budget programs; 4) development of tasks for the implementation of budget programs with the indication the timing of their implementation; 5) formation of performance indicators; 6) implementation of planned budget programs; 7) monitoring of results; 8) determination if the goal has been achieved and formulation of the report on its results. It is emphasized that the quality of the budgetary planning of the local finances is provided with the help of the following factors: 1) the final result that must be achieved by using local budgetary financial resources; 2) availability and realism of information used in budgetary planning; 3) budgetary planning method according to the conditions of decentralization. A conclusion was made that the use of the program-target method of planning local budget expenses requires adjustment according to the realities of social and economic development as well as with the decentralization.