IMPROVEMENT OF THE METHODOLOGY FOR ASSESSING THE IMPLEMENTATION OF BUDGET PROGRAMS (SUBPROGRAMMES) OF THE MINISTRY OF DEFENSE OF UKRAINE

Abstract

The purpose of the work is to improve the current methodology for assessing the implementation of budget programs (subprograms) of the Ministry of Defense of Ukraine, taking into account the peculiarities of peacetime and the conditions of the legal regime of martial law. Research methods. General scientific research methods were applied, in particular, empirical research methods - observation, measurement and comparison, experiment, descriptive; theoretical research methods - analysis and synthesis, generalization and systematization, abstraction and idealization, formalization, modeling. Research results. It is shown that the current practice of assessing the effectiveness of budget programs (subprograms) in the Ministry of Defense of Ukraine does not meet modern requirements for planning and optimizing resource management in the field of national security and appropriate leading foreign practice. To eliminate these shortcomings, expand the completeness and increase the reliability, as well as harmonize the existing approaches in our country with the innovative experience of NATO countries, an improved methodology for assessing the effectiveness of budget programs (subprograms) in Ukraine has been proposed. The developed methodology takes into account the modern vision of financial planning for the purpose of targeted satisfaction of certain capabilities. Therefore, the object of assessment is not the flow of funds, but the level of increase in combat capability as the final result of the implementation of the budget program, which directly affects the state of national security, the protection of state interests of Ukraine and meets the priority tasks of the economic security sphere. The proposed methodology was tested by applying the modeling method, which made it possible to demonstrate its rationality and feasibility for practical implementation. Theoretical value of the study. The scientific and methodological principles of assessing the effectiveness of the implementation of budget programs (subprograms) of the Ministry of Defense of Ukraine have been improved, taking into account the special circumstances of peacetime and the conditions of the legal regime of martial law by forming a system of specific indicators (indicators, indices) of effectiveness and weighting factors of these indicators in order to calculate the final integral index of the program implementation and determine the level of increase in combat capability for the reporting period of its processing.