Mygovych T. The program-aimed planning of the local budgets charges

Object: processes of planning expenditures of local budgets of Ukraine. Objective: deepening of theoretical and methodological foundations and developing of practical recommendations for improving the planning expenditures of local budgets on program-targeted basis. Methods: comparison and synthesis, scientific induction and deduction, generalization and abstraction, historical and logic, analogy and comparison, mathematical and statistical methods, analysis and synthesis, economic and mathematical modeling. Results: improved the methodical approach to evaluating the effectiveness of budgetary planning programs at the local level, based on the methods of fuzzy logic, which allows to formalize qualitative factors and expert and analytical information, quantitave measurement of which is difficult, and, unlike the existing ones, allows to carry out simultaneous analysis of qualitative and quantitative indicators of evaluation of the budget program, systematization of principles expenditures planning for target-oriented basis, by supplementing by principles: responsibility, commitment and complexity, taking into account which will contribute to improvement budget process at the local level at the conditions of limited financial resources. Use: in the activities of Finance Department the Ivano-Frankivsk Regional Administration in the development of regional target programs, Department of economy the Ivano-Frankivsk Regional Administration in budgeting and socio-economic and cultural development of the region, Financial Administration of the Ivano-Frankivsk City Council, in the learning process of Carpathian National University named after Vasyl Stefanyk.