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Mechanism of Budgetary Resources Management: Problems and Prospects of Improvement

Author

Listed:
  • 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)

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.

Suggested Citation

  • Volodymyr Shevchuk & Taisiya Bondaruk & Nataliya Melnychuk, 2016. "Mechanism of Budgetary Resources Management: Problems and Prospects of Improvement," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 166-175, September.
    • Handle: RePEc:iaf:journl:y:2016:i:3:p:166-175
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    File URL: http://www.afj.org.ua/pdf/419-mehanizm-upravlinnya-byudzhetnimi-resursami-problemi-ta-perspektivi-udoskonalennya.pdf
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    File URL: http://www.afj.org.ua/en/article/419/
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    Citations

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    Cited by:

    1. Mariya Nashkerska & Nataliia Mykytyuk & Volodymyr Olikhovskyi, 2020. "Methodological Aspects of the Budgetary Institution's Equity Analysis," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 125-130, June.

    More about this item

    Keywords

    public sector; budgetary process; Budget Code of Ukraine; mechanism of budgetary resources management; budget management;
    All these keywords.

    JEL classification:

    • G28 - Financial Economics - - Financial Institutions and Services - - - Government Policy and Regulation
    • G29 - Financial Economics - - Financial Institutions and Services - - - Other
    • F36 - International Economics - - International Finance - - - Financial Aspects of Economic Integration

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