Analyzing and Assessing the Level of Budget Efficiency of Administrative Districts of Volyn

Bìznes Inform

Vakhovych Iryna M.¹  Nedopad Hryhorii V.² 

[1] Lutsk National Technical University;Volyn Regional Council;

关键词: budget efficiency;    budget expenditures;    budget own revenues;    budget revenues;    local budgets;   

DOI  :  10.32983/2222-4459-2021-2-299-307

来源: DOAJ

【 摘 要 】

The article is aimed at analyzing and assessing the level of budget efficiency of administrative districts of Volyn, thus allowing to identify the main factors influencing it and to offer balanced financial solutions for achieving the efficient formation and use of local budget funds in the conditions of decentralization. The article provides the authors’ own approach to assessing the level of budget efficiency of administrative districts of Volyn, based on the computation of a number of relative indicators in the context of three directions, namely: formation of income, distribution of expenditures, and use of funds. On the basis of computed relative indicators of budget efficiency, the integral indicator of budget efficiency in terms of income formation, distribution of expenditures and the use of funds is calculated, allowing to evaluate the efficiency of local budgets in different directions and identify administrative districts with the highest and lowest level of budget efficiency, as well as explain such differentiation. On the basis of the results of computation of integral indicators within three directions, the general integral indicator of the budget efficiency of administrative districts of Volyn was calculated, which made it possible to group the latter into groups with the highest, high, medium and low level of budget efficiency. As result of the carried out analysis and assessment of the level of budget efficiency of administrative districts of Volyn, significant factors of its provision are determined, which is the basis for the further development of balanced and substantiated managerial decisions.

【 授权许可】

Unknown