Improvement of Performance Indicators of the State Target Programs for the Control of Expenditure Budget
Journal Title: Бізнес Інформ - Year 2015, Vol 9, Issue 0
Abstract
The article is aimed at studying the system of control of expenditure budget, determining its deficiencies and elaborating proposals to improve the performance of State target programs. The existing system for monitoring the execution of State budget together with its expenditure component have been analyzed, clear methods for monitoring the execution of budgetary programs on the systematic base have been elaborated along with formulation of a system of criteria for achieving the performance indicators. Author's suggestions on how to improve the classification signs and characteristics of effective indicators for budget programs were elaborated. Efficiency is divided into resource and target, executive and overall efficiency. This approach provides for a complete estimation of both the process and the results of a budget program by the scientifically sound criteria, a comprehensive evaluation of both the process and the results of execution of a budget program through the institutions, belonging to the network of chief administrator of the budget funds, thus representing an efficient mechanism for introduction of the internal estimates for programs execution and self-assessment, determining dynamics of of its successful performance for the fiscal year and a several years period. In order to determine the results of activity of the program performers, as well as the degree of achievement of the program objectives and the tasks of its execution, use of differentiated scoring rating has been proposed, which will help to assess the execution of budget programs, both by the specific performers and by the result of implementing a program.
Authors and Affiliations
Nataliia Nikitan
Keywords
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