Pyltyay O. Territorial model of decentralized management of interbudgetary transfers

Territorial model of decentralized management of interbudgetary transfers; working out of theoretical and methodological terms of improvement of management system of interbudgetary transfers on the regional level; synthesis, abstraction, statistical grouping, comparative, functional, structural and factor analysis, expert evaluation, economical-mathematical modeling. The necessity of using of management accounting in interbudgetary transfers system as a basis for decision making on the budgetary issues was determined for the first time and the terms of its implementation were worked out, as well as territorial model of decentralized management of interbudgetary transfers was suggested, in which the divisional management structure and program-targeted approach for securing the effectiveness of the interbudgetary relations exist as new components. Methodology of effectiveness of evaluation of management of transfers was improved by implementing indicators, which allow to evaluate state, structure and dynamics of the transfers system of region. Formula method of calculation of the sum of interbudgetary transfers concerning the modification of existing formula was improved by including the additional component to it that ensures that local budget expenditures would differ from the country average depending on the straightening coefficient, which would add to the increase of the effectiveness of transfers. Methodological terms of regional programs of transfers management planning concerning implementation of monitoring, analysis and evaluation systems as components of management process were further developed, which would add to more effective program fulfillment. The scientific, practical conclusions and recommendations were used in the process of preparation of the legal acts and program documents of the Chernivtsy City Council, Chernivtsy Region State Administration, in the academic process of Chernivtsy Institute of Trade and Economics KNUTE. Budgetary system of Ukraine.