EFFICIENCY ANALYSIS OF FORMATION AND IMPLEMENTATION THE UNITED TERRITORIAL COMMUNITIES BUDGET PROGRAMS

Authors

  • T.M. Myhovych Vasyl Stefanyk Precarpation National University, Ministry of Education and Science of Ukraine, Chair of Finance, Shevchenko str., 57, Ivano-Frankivsk, 76000

DOI:

https://doi.org/10.15330/apred.2.14.107-116

Keywords:

budget program, program-target method, performance indicators, decentralization, the united territorial community

Abstract

The article is directed to study the peculiarities of planning and implementation the local budgets in conditions of decentralization. The author defines the essence of budget programs as a special component of the program-target method. The method of comparative analysis the effectiveness of the budget programs executed by spending units of local budgets is analyzed; its position was used to evaluate budget programs operating in the territory of the united territorial community. The shortcomings of the corresponding methodology are generalized and the directions of improvement the mechanism for analysis the effectiveness of the formation and implementation the joint territorial communities budget programs are outlined.

Author Biography

T.M. Myhovych, Vasyl Stefanyk Precarpation National University, Ministry of Education and Science of Ukraine, Chair of Finance, Shevchenko str., 57, Ivano-Frankivsk, 76000

кандидат економічних наук, доцент

References

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Published

2018-07-27

How to Cite

Myhovych, T. (2018). EFFICIENCY ANALYSIS OF FORMATION AND IMPLEMENTATION THE UNITED TERRITORIAL COMMUNITIES BUDGET PROGRAMS. The Actual Problems of Regional Economy Development, 2(14), 107–116. https://doi.org/10.15330/apred.2.14.107-116

Issue

Vol. 2 No. 14 (2018): THE ACTUAL PROBLEMS OF REGIONAL ECONOMY DEVELOPMENT"

Section

Regional policy

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