Problems of budget planning at the mesolevel

Marina Zinchenko
Lecturer, Finance Department, Odessa National Economic University, E-mail:prolisok-@ukr.net

Cite this article:

Zinchenko, M. (2015), Problems of budget planning at the mesolevel. Ed.: M. Zveryakov (ed.-in-ch.) and others [Problematyka byudzhetnoho planyrovanyya na mezourovne; za red.: М. I. Zveriakova (gol. red.) ta in.], Socio-economic research bulletin (ISSN 2313-4569), Odessa National Economic University, Odessa, Issue 1, No. 56, pp. 202–211.

Abstract

The state of budget planning at the local level in Ukraine was studied in the article. The kinds of budget planning depending on the scale of the objectives and timeframe necessary for their implementation were characterized. The effectiveness of budgetary planning at the mesolevel, that is carried out by local authorities and the Ministry of Finance of Ukraine was analyzed. The necessity of budget forecasting on different scenarios of economic development of the region was substantiated. The methods of budget planning and forecasting were defined. The order of application of program-target method at the level of local budgets was investigated. The weaknesses in budget planning at the mesolevel were highlighted and directions of their elimination were offered.

Keywords

strategic planning; planning methods; local budgets; forecasting.

JEL classification: R580; H700

UD classification: 336.132.1

References

1. Bobrovska, O. Y. (2011), «Evolution of socio-economic processes development forecasting» [Evoliutsiia prohnozuvannia rozvytku sotsialno-ekonomichnykh protsesiv: stan i napriamky udoskonalennia], available at: http://www.dbuapa.dp.ua/zbirnik/2011-02(6)/11boysnu.pdf (ukr)
2. Holynska, O. V. (2011), The state management mechanism of budgets through software-target method [Mekhanizm derzhavnoho upravlinnia biudzhetamy cherez instrumenty prohramno-tsilovoho metodu: dis. ... kand. ekon. nauk: 25.00.02], Odessa, 276 p. (ukr)
3. Mykytyuk, I. S. (2014), «Budget planning as part of budget management» [Biudzhetne planuvannia yak element upravlinnia biudzhetom], available at: http://irbis-nbuv.gov.ua/cgi-bin/irbis_nbuv/cgiirbis_64.exe?C21COM=2&I21DBN=UJRN&P21DBN=UJRN&IMAGE_FILE_ DOWNLOAD=1&Image_file_name=PDF/ecvu_2014_22(1)_43.pdf (ukr)
4. Mykhaylenko, S. V. (2010), «Budget Management: Status and Evaluation: monograph» [Byudzhetnyy menedzhment: stan ta otsinka efektyvnosti: monohrafiia], VMV, Odessa, 400 p. (ukr)
5. Moldovan, O. «As for process budget forecasting and planning optimization in Ukraine: analytical note» [Shchodo optymizatsii protsesiv biudzhetnoho prohnozuvannia ta planuvannia v Ukraini: analitychna zapiska], The National Institute for Strategic Studies of Ukraine, available at: http://www.niss.gov.ua/articles/1089 (ukr)
6. Tkachenko, N. V. (2013), «Pragmatics and problems of implementation of program-target method into the budgetary process» [Prahmatyka i problematyka vprovadzhennya prohramno-tsilovoho metodu v biudzhetnyi protses], Finansovyi prostir, No. 3 (11), available at: http://fp.cibs.ck.ua/ files/1303/13tnvpip.pdf (ukr)
7. Sukhorukov, A. I., Kharazishvili, Y. М. (2012), «Modeling and forecasting of socio-economic development of Ukrainian regions: monograph» [Modeliuvannia ta prohnozuvannia sotsialno-ekonomichnoho rozvytku rehioniv Ukrainy: monohrafiia], NISD, Kyiv, 368 p. (ukr)
8. Meskon, M., Albert, M., Hedouri, F. (1997), Principles of management. Ed. L. I. Yevenko [Osnovy menedzhmenta, pod red. L. I. Yevenko], Delo, Moscow, 704 p. (rus)
9. «On the Concept of State Regional Policy: Legal Act of Ukraine, No. 341/2001, 25.05.2001» [Pro Kontseptsiiu derzhavnoi rehionalnoi polityky: Ukaz Prezydenta Ukrainy, No. 341/2001, 25.05.2001], available at: http://zakon2.rada.gov.ua/laws/show/341/2001 (Accessed 25 February, 2015) (ukr)
10. «On approval of the Concept of reforming the local budgets: Legal Act of Ukraine, No. 308-р, 23.05.2007» [Pro skhvalennia Kontseptsii reformuvannia mistsevykh biudzhetiv: Rozporiadzhennia Kabinety Ministriv Ukrainy, No. 308-р, 23.05.2007], available at: http://zakon1.rada.gov.ua/laws/show/308-2007-%D1%80 (Accessed 25 February 2015) (ukr)
11. «On the strategy of development of public finance management: Legal Act of Ukraine, No. 774-р, 01.08.2013» [Pro Stratehiiu rozvytku systemy upravlinnia derzhavnymy finansamy: Rozporiadzhennia Kabinety Ministriv Ukrainy, No. 774-р, 01.08.2013], available at: http://zakon4.rada.gov.ua/laws/show/774-2013-%D1%80 (Accessed 25 February, 2015) (ukr)
12. «On the Strategy of Sustainable Development «Ukraine-2020»: Legal Act of Ukraine, No. 5/2015, 12.01.2015» [Pro stratehiiu staloho rozvytku «Ukrayina-2020»: Ukaz Prezydenta Ukrainy, No. 5/2015, 12.01.2015], available at: http://zakon4.rada.gov.ua/ laws/show/5/2015 (Accessed 25 February, 2015) (ukr)
13. «About state forecasting and development programs of economic and social development of Ukraine: Legal Act of Ukraine, No. 1602-III, 23.03.2000» [Pro derzhavne prohnozuvannia ta rozroblennia prohram ekonomichnoho i sotsialnoho rozvytku Ukrainy: Zakon Ukrainy, No. 1602-III, 23.03.2000], available at: http://zakon4.rada.gov.ua/ laws/show/1602-14 (Accessed 25 February, 2015) (ukr)
14. The Institute for Budgetary and Socio-Economic Research, Budget Monitoring 2007–2013 [Іnstytut biudzhety ta sotsialno-ekonomichnykh doslidzhen, Biudzhetnyi monitorynh 2007–2013], available at: www.ibser.org.ua/.../%20Monitor%20Quarter%202007/2007_ 4_ Quarter (Accessed 25 February, 2015) (ukr)
15. «On approval of the Concept of program budgeting in the budget process: Legal Act of Ukraine, No. 538-р, 14.09.2002» [Pro skhvalennia Kontseptsii zastosuvannia prohramno-tsilovoho metodu v biudzhetnomu protsesi: Rozporiadzhennia Kabinety Ministriv Ukrainy, No. 538-р, 14.09.2002], available at: http://zakon4.rada.gov.ua/ laws/show/538-2002-%D1%80 (Accessed 25 February, 2015) (ukr)
16. «On approval of Methodical recommendations for the development of regional target programs, monitoring and reporting on their implementation: Legal Act of Ukraine, No. 367, 4.12.2006» [Pro zatverdzhennia Metodychnykh rekomendatsii shchodo poryadku rozroblennia rehionalnykh tsilovykh prohram, monitorynhu ta zvitnosti pro yikh vykonannia: Nakaz Ministerstva Ekonomiky Ukrainy, No. 367, 4.12.2006], available at: http://me.kmu.gov.ua/ control/uk/publish/article?art_id=92210&cat_id=38738 (Accessed 25 February, 2015) (ukr)
17. «The Program of Economic Reform of the President of Ukraine for 2010–2014 «Prosperous Society, Competitive Economy, Effective State»: Legal Act of Ukraine, 02.06.2010» [Prohrama ekonomichnykh reform na 2010-2014 roky Prezydenta Ukrainy «Zamozhne suspilstvo, konkurentospromozhna ekonomika, efektyvna derzhava», 02.06.2010], available at: http://zakon4.rada.gov.ua/laws/show/n0004100-10 (Accessed 25 February, 2015) (ukr)
18. «On approval of the main approaches to the implementation of program budgeting formulation and execution of local budgets: Legal Act of Ukraine, No. 805, 2.08.2010» [Pro zatverdzhennia Osnovnykh pidkhodiv do zaprovadzhennia prohramno-tsilovoho metodu skladannia ta vykonannia mistsevykh biudzhetiv: Nakaz Ministerstva Finansiv Ukrainy, No. 805, 02.08.2010], available at: http://www.minfin.gov.ua/control/uk/publish/article? art_id=358806&cat_id=355989 (Accessed 25 February, 2015) (ukr)
19. Annual reports of the Accounting Chamber of Ukraine [Richni zvity Rakhunkovoi Palaty Ukrainy], available at: http://www.ac-rada.gov.ua/control/main/uk/publish/category/32826 (Accessed 25 February, 2015) (ukr)
20. «The Budget Code of Ukraine: Legal Act of Ukraine, No. 2456-VI, 08.07.2010» [Biudzhetnyi Kodeks Ukrainy, No. 2456-VI, 08.07.2010], available at: http://zakon4.rada.gov.ua/laws/ show/2755-17 (Accessed 25 February, 2015) (ukr)