Determining the assessment of the implementation of budget programs (subprograms) of the Ministry of Defense of Ukraine

Abstract

Assessment of the implementation of budget programs (subprograms) of the Ministry of Defense of Ukraine is a critically important and even key indicator of the effectiveness of financial resource management. Modern approaches to assessment are imperfect, superficial, simplified, since they are based on monitoring the very fact of spending on budget program (subprogram) activities, as one of the decisive signs of the implementation of the budget program (subprogram) as a whole, and not on an indicator of the economic efficiency of spending, do not provide a qualitative analysis of the implementation of programs and do not provide comprehensive information for interested officials on the effectiveness of the use of financial resources of the Ministry of Defense and the Armed Forces of Ukraine for timely and effective adjustment of budget programs (subprograms). This limits the possibilities of making informed management decisions and testifies to the relevance of the approaches proposed in the article to determining the assessment of the implementation of budget programs (subprograms).

The article presents a new theoretical approach to the formation of an assessment of the implementation of budget programs and subprograms of the Ministry of Defense of Ukraine, focused on developing a reliable indicator of the economic essence of the use of budget funds to achieve planned results. The proposed approach is aimed at increasing the accuracy, transparency and suitability of the assessment for making managerial decisions in the budget process. It can contribute not only to improving the management of financial resources, but also to strengthening the defense capability of Ukraine in the face of modern challenges, in particular in the context of martial law and limited resources.

It is shown that the result of the assessment is the formation of a final qualitative assessment of the implementation of the budget program (subprogram), which is determined by the corresponding partial indicators for a certain period of time.

The proposed approach can help identify shortcomings (if any) both in the process of planning financial resources and in their use for the implementation of budget programs (subprograms) of the Ministry of Defense of Ukraine in order to ensure the defense needs of the state.