New approaches to assessing the implementation of measures of budget programs (subprograms) of the Ministry of Defense of Ukraine
DOI:
https://doi.org/10.33405/2078-7480/2025/95/4/353398Keywords:
assessment of budget program implementation, use of budget funds, financial resources, efficiency, risks, national security, economic security, life cycle cost financing, legal regime of martial lawAbstract
The article proposes new approaches to assessing the implementation of measures of budget programs (subprograms) of the Ministry of Defense of Ukraine, in particular, regarding the feasibility and effectiveness of spending budget funds aimed at achieving the planned indicators of budget programs (subprograms).
Modern assessment methods used today are not sufficiently perfect: they mostly record only the fact of achieving the effective indicators of budget programs (subprograms) and deviations from the planned effective indicators, but do not provide complete information about the reliability of data in the processes of defense planning, budgeting and financial support of the Armed Forces of Ukraine. This emphasizes the relevance of developing and implementing new approaches.
Assessment is defined as a process that results in an objective assessment of the effectiveness of budget programs (subprograms), formed on the basis of relevant indicators at a certain stage of the budget cycle. Such an assessment creates the basis for making informed management decisions regarding the organization of measures under the relevant budget program (subprogram), its further planning and financing.
The proposed approaches make it possible to carry out both qualitative and quantitative assessments of the implementation of budget programs (subprograms) of the Ministry of Defense of Ukraine, to timely identify planning deficiencies and prevent them both during the implementation of programs and at the stage of forming prospective defense planning measures and financial support for the Armed Forces of Ukraine.
In conditions of limited financial resources and full-scale armed aggression of the russian federation against Ukraine, these approaches provide greater transparency of the budget process. They allow determining (obtaining) an assessment of the use of funds for the implementation (planning) of budget programs (subprograms) of the Ministry of Defense, taking into account:
‒ an indicator of the effectiveness of the implementation of budget programs (subprograms);
‒ an indicator of the cost of financing the life cycle of the procurement object;
‒ an indicator of the impact of risks on the implementation of budget programs (subprograms);
‒ an indicator of the necessary resources under the legal regime of martial law.
Thus, new approaches contribute to increasing the efficiency, transparency, and justification of the implementation of measures of budget programs (subprograms) of the Ministry of Defense of Ukraine.
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