Methodological and organizational approaches to ensure the efficiency of management and use of budget expenditures

Abstract

Introduction. The low pace of socio-economic development of the country indicates signi?cant problems in ensuring the e?cient use of ?nancial resources of the state. This issue is relevant in a state of martial law, ever-increasing social needs, limited ?nancial resources. Problem Statement. Determination of the economic essence of the e?ective use of budget expenditures and the development of an e?ective methodological and organizational approach. Purpose. To generalize the available tools, theoretical knowledge, practical experience to develop certain methodological and organizational approaches to ensure the e?ectiveness of management and use of budget expenditures in modern conditions of socio-economic development of the country. Methods. General scienti?c and special methods are used: analysis, synthesis, grouping, description, modeling, comparison, theoretical generalization and abstract-logical. Results. Attention is focused on the fact that “e?ciency” as an economic category is a complex issue. Scienti?c approaches to the toolkit of criteria application and performance evaluation developed by Ukrainian and foreign scientists have been systematized. The economic essence of the e?ective use of budget expenditures and the methodological and organizational approach proposed by the author is revealed. Along with the program- target method of budgeting, it is an additional tool that will improve the mechanism of management and use of budget expenditures, will enable managers of budget funds to always achieve the goal of budget programs, investment projects, the best indicators of the country’s socio-economic development, and increase the e?ectiveness of budget policy. Conclusions. The ?nal decision on the issues of expanding knowledge about the economic essence of the e?ective use of budget expenditures, introducing the tools of the methodological-organizational approach, along with the program-target method of budgeting, depends on the state authorities. It is advisable to follow the practice of EU member states in order to ensure the transparency of the budget system, improve the budget process, increase the level of citizens’ incomes, social standards, the e?ectiveness of budget policy, and the dynamics of the country’s socio-economic development.

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