Formation of the concept of an improved methodology for assessing the implementation of budget programs (subprograms) of the Ministry of Defense of Ukraine

Abstract

The current state of war in Ukraine significantly increases the importance of high-quality budget programs and at the same time complicates the assessment of the implementation of budget programs (subprograms) of the Ministry of Defense of Ukraine (hereinafter referred to as the Ministry of Defense of Ukraine) due to changing priorities, simplifying procedures, limited transparency and increasing funding volumes. At the same time, this requires improving the current assessment methodology by adapting it to the conditions of martial law, strengthening financial discipline and introducing modern control tools. To increase the completeness of the assessment, it is necessary to develop flexible methods that take into account the specifics of the war, and improve the regulatory framework, in particular by clearly defining the assessment criteria and increasing the transparency of expenditures.

The article analyzes views and approaches to organizing the assessment of financial and material resources allocated by the state to meet the needs of the Ministry of Defense of Ukraine. To build systemic cause-and-effect relationships for further research, a concept for improving assessment is proposed in order to identify precisely those measures (processes) that can be selected by a potential researcher as a subject of scientific interest and research. The concept in the article refers to the author's view, his plan to improve methodological approaches to assessing the implementation of budget programs (subprograms) of the Ministry of Defense of Ukraine in order to increase the efficiency of using budget funds and ensure the sustainability of economic security.

A procedure for improving the methodological apparatus for assessing the implementation of budget programs (subprograms) is proposed, taking into account its relative simplicity, clarity, clarity and suitability for use in the practical environment of decision-makers or those preparing data for decision-making.

This approach to improving the assessment of the implementation of budget programs (subprograms) of the Ministry of Defense of Ukraine will help to increase the validity of managerial decision-making in order to acquire new capabilities to ensure economic security and the defense capability of the state.