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Assessing the Efficiency of the Financial Component of the Implementation of Targeted Programs in Ukraine
Kanova O. A.

Kanova, Oleksandra A. (2021) “Assessing the Efficiency of the Financial Component of the Implementation of Targeted Programs in Ukraine.” Business Inform 8:134–139.
https://doi.org/10.32983/2222-4459-2021-8-134-139

Section: Finance, Money Circulation and Credit

Article is written in Ukrainian
Downloads/views: 4

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UDC 338.242

Abstract:
The article is aimed at studying the implementation of the State-based target programs in Ukraine by evaluating the efficiency of their financial component. Important systemic problems of implementation of the program-target planning method in Ukraine are identified. The efficiency of the financial component in the implementation of the State-based target programs in Ukraine is assessed in terms of certain sources of financing, namely: funds of the State and local budgets of Ukraine, as well as other sources (off-budget funds such as contributions of program participants, grants of international organizations, funds of business entities and individuals interested in the implementation of projects, charitable and sponsorship contributions, credit funds, etc.). The planned amounts of financing for the researched programs have been determined and the shares that should come from different sources are calculated. At this, the State-based target programs are allocated with focus on economic, social and environmental ones. Some regularities of financing of target programs in the context of the structure of sources of financing and total investments have been identified. A study of the actual involvement of financial resources in target programs in general form and at different sources of financing (at the expense of the State budget, local budgets and other sources) is carried out. The percentage of the tasks scheduled in the target programs is determined. The components of the assessment of the success of implementation of the State-based target programs are determined by calculating the average percentage of the planned indicators of the program implementation. The efficiency of the use of financial resources for the implementation of target programs of various directedness is carried out. The general planned and actual amounts of financing of the State-based target programs in Ukraine are provided. Prospects for further research in this direction are to determine the effectiveness of attracting certain sources to the financing of targeted programs of various directedness.

Keywords: source of financing, performance assessment, program-targeted planning, financing, target program.

Fig.: 1. Tabl.: 1. Bibl.: 9.

Kanova Oleksandra A. – Candidate of Sciences (Economics), Senior Lecturer, Department of Management and Business, Simon Kuznets Kharkiv National University of Economics (9a Nauky Ave., Kharkiv, 61166, Ukraine)
Email: [email protected]

List of references in article

“Derzhavni tsilyovi prohramy“ [State Target Programs]. Ofitsiinyi sait Ministerstva ekonomiky Ukrainy. https://me.gov.ua/Documents/List?lang=uk-UA&tag=DerzhavniTsiloviProgrami
[Legal Act of Ukraine] (2004). https://zakon.rada.gov.ua/laws/show/1621-15#Text
“Zakonodavstvo Ukrainy“ [Legislation of Ukraine]. https://zakon.rada.gov.ua
Kanova, O. A. “Problemni pytannia realizatsii prohram rozvytku ekonomiky Ukrainy“ [Issues of the Economic Development Programs Implementation of Ukraine]. Prychornomorski ekonomichni studii. 2018. http://bses.in.ua/journals/2018/28_1_2018/19.pdf
Kvak, M. V. “Derzhavni tsilyovi prohramy - osnova realizatsii polityky staloho rozvytku v Ukraini“ [State Targeted Programs as the Basis for Sustainable Development Policy Implementation in Ukraine]. Ekonomichnyi analiz, vol. 27, no. 1 (2017): 43-48.
Kotina, H. M., Stepura, M. M., and Hyrenko, Kh. V. “Prohramno-tsilyove biudzhetuvannia ta efektyvnist biudzhetnykh prohram v Ukraini: problemy ta protyrichchia v implementatsii“ [Performance-Based Budgeting and the Effectiveness of Budget Programmes in Ukraine: Problems and Contradictions in Implementation]. Efektyvna ekonomika, no. 7 (2020). DOI: 10.32702/2307-2105-2020.7.63
Ofitsiinyi sait Ministerstva ekonomiky Ukrainy. http://www.me.gov.ua
Safonova, L. D., and Stepaniuk, N. I. “Ryzyky biudzhetnoho finansuvannia v Ukraini: chynnyky ta shliakhy minimizatsii“ [Risks of Budget Financing in Ukraine: Factors and Ways of Minimization]. Svit finansiv. 2017. http://dspace.wunu.edu.ua/bitstream/316497/22873/1/Сафонова%20Л..pdf
Tataryn, N. B., and Nehoda, I. I. “Biudzhetuvannia v Ukraini: stanovlennia ta perspektyvy rozvytku“ [Budgeting in Ukraine: Establishment and Prospects for Development]. Infrastruktura rynku. 2018. http://www.market-infr.od.ua/journals/2018/24_2018_ukr/65.pdf

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