Poteryaylo I. Program-oriented method of budget expenditures management

Management charges state and local budgets. Deepening of ground of theoretical and methodological principles of application of program-oriented method of budget expenditures management in Ukraine and development of practical recommendations in relation to his perfection taking into account world experience for providing of the effective and rational use of facilities of state and local budgets. Methods: to scientific induction and deduction, comparison, generalization and abstracting, analogies and comparisons, mathematically-statistical, analysis and synthesis, scientific abstraction, approach of the systems, grouping and classification. Theoretical and methodological bases of application of program-oriented method of budget expenditures management are deep. Expedience of the use of high-quality and quantitative descriptions of budgetary services is grounded as criteria for development of indexes of effectiveness of the budgetary programs; the use of the budgetary programs is offered for the concordance of strategic priorities of activity of organs of local self-government with the necessities of population in budgetary services. Inculcated recommendation in relation to the improvement of application of program-oriented method in budget expenditures management state and local budgets in the context of optimization of budgetary process. Organs of state and local administration, educational process.