Shulyuk B. Budgeting of Socio-Cultural Services Expenditures in Ukraine

Object – budget expenditure on socio-cultural sphere. Purpose - scientific substantiation of theoretical and applied principles of budgeting expenditure on social and cultural services, and defining the prospects of its elements in domestic practice. Methods - dialectical method of scientific cognition and systematic approach; methods of observation, synthesis, formalization, grouping, comparative, graphic, economic and statistical analysis; extrapolation techniques, integrated approach and the economic and mathematical modeling. Results - scientific substantiation of the theoretical and methodological principles of budgeting expenditure of social and cultural services, conclusions and proposals for improving the implementation of its elements. Novelty - interpretation of the term "expenditure budgeting of socio-cultural services" is developed; the procedure for interaction of the functional elements of expenditure budgeting of social and cultural services is improved; organizational guidelines for the monitoring of budget programs by introducing it at the beginning of the program are worked out; methodology of allocation and use of state financial resources in the sphere of budget programs of social and cultural services through the use of economic-mathematical modeling of decision-making, which allows to take into account all possible factors affecting the poorer performance of these programs is improved; further justification of the specific target-oriented method of budgeting and features of its elements at the state and local levels while managing costs on sphere of social and cultural services, taking into account the financial, informational, organizational, economic and legal support; the principles of the medium-term budgeting expenditure of social and cultural sphere are developed; the scientific and methodological approaches to the formulation and implementation of state target programs of socio-cultural services in the short and longer term are outlined. It is implemented in the activities of the Department of Financial Management of Ternopil City Council, the State Financial Inspection in Ternopil region, the Department of Finance in Cherkasy Regional State Administration, the Department of Finance of the Odessa Regional State Administration. Scope - activities of the Ministry of Finance of Ukraine, the Committee on Budget of Verkhovna Rada of Ukraine.Industry - economics.