Naboka T. Budget spending management and the directions of its improvement in Ukraine.

The paper reveals the essential characteristics of budget spending management. The conceptual and categorical framework is specified; the components of budget spending management system are outlined and characterized according to the stages of the budget process and the nature of budgeting. The main methods of budget spending management are determined. Given the great importance of the special-purpose program in the spending management system, its components and the stages of its implementation in Ukraine are examined. The classification of budget programs is improved. Organizational and practical aspects of the components of budget spending management system are examined in their interconnection, management techniques and methods of influencing on their functioning are revealed. The optimization technique of the Consolidated Budget of Ukraine spending structure is developed according to the functional classification. The mathematical economic model within the above mentioned technique is created based on such factors as the current rate of development and the relative importance level of functional components. The technique of identifying areas of financing requiring reallocation of budgetary funds within functional sections is also developed. The measures to reform fiscal policy in the context of achieving a rational budget spending structure in order to increase its efficiency and effectiveness are proposed. Having proved the fact of the influence of budget programs implementation level on achieving results in case of determined budget spending structural changes, the evaluation method of budget programs implementation is suggested.