Problems of Introduction of Management by Objectives of Budget Planning in Securing Public Needs
Journal Title: Бізнес Інформ - Year 2014, Vol 4, Issue 0
Abstract
The article analyses the modern state and prospects of introduction of management by objectives of budget planning in Ukraine. It identifies key features of the management by objectives and also requirements to development of budget programmes. On this basis the article holds regarding differences of the Ukrainian experience of budget planning from its theoretical grounds. It shows that consideration of urgent but not satisfied needs of the population should be a pre-requisite of introduction of budget programmes. Using example of Rivne oblast the article conducts rating of public needs established by the author in the process of a sociological questioning of population of the region with participation of Main Department of Statistics in Rivne oblast on the basis of sampling formed for study of living conditions of households, which allows assuming that the obtained results are authentic. The article establishes incorrespondence between the programme measures and needs of the population. And the key pre-requisite of the imbalance of public interests and directions of budget planning is absence of an efficient social dialogue between the power and society. Consequently, shortcomings, formed at the stage of planning, continue at the stage of public control of use of funds, which is restricted in accordance with existing principles of reflection of information at official web-sites of bodies of the regional power. The article gives positive examples of information interaction of the power and civil society with justification of possible ways of its strengthening. It shows that development of partner relations of power and regional communities is impossible without taking into account attitude of the population regarding priorities of regional development, brought to realisation in the form of financing on the basis of management by objectives use of funds of tax payers.
Authors and Affiliations
Halyna Mishchuk
Keywords
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