Mechanism of Budgetary Resources Management: Problems and Prospects of Improvement

Volodymyr Shevchuk (), Taisiya Bondaruk and Nataliya Melnychuk ()
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Volodymyr Shevchuk: National Academy of Statistics, Accounting and Auditing, Kyiv, Ukraine
Taisiya Bondaruk: National Academy of Statistics, Accounting and Auditing, Kyiv, Ukraine
Nataliya Melnychuk: National Academy of Statistics, Accounting and Auditing, Kyiv, Ukraine

Oblik i finansi, 2016, issue 3, 166-175

Abstract: Management of budgetary resources becomes important to ensure the stability of the national budget system, which in its turn requires modernization and increasing of budget management efficiency. The article is devoted to the highlighting of the key issues of the budgetary resources mechanism and the development of proposals for its improvement. Author's approach to the understanding of the definition 'budgetary resources mechanism' was proposed. Features of the budgetary resources management were disclosed and its components were determined. Provisions of the Budget Code of Ukraine concerning the budgetary resources management were generalized. Disadvantages of the current system of the budgetary resources management were clarified. Functions of the budgetary resources management were determined and the logical scheme of their use in the budgetary process was proposed. The algorithm of the budgetary management types use in the budget process is justified. Budgetary management mechanism in the current economic conditions was established. Prospects for improving budgetary management resources that provide budgetary management mechanism use at all stages of the budget process were outlined.

Keywords: public sector; budgetary process; Budget Code of Ukraine; mechanism of budgetary resources management; budget management (search for similar items in EconPapers)
JEL-codes: F36 G28 G29 (search for similar items in EconPapers)
Date: 2016
References: View complete reference list from CitEc
Citations: View citations in EconPapers (1)

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