Mykhailenko S. Budget management: conceptualization and development priorities

Object of research: the budget management system aimed at ensuring the effective implementation of procedures for drafting, reviewing, approving and implementing the budget. Objective: To develop theoretical and methodological principles of budget management and study proposals to prioritize its development. Methods: theoretical generalization, comparative analysis, synthesis, statistical and practical generalization, systematic approach, analysis, deduction, induction. Scientific novelty: the first formed the conceptual basis of budget management as a set of functions, principles, methods, procedures, aimed at the development and implementation of management decisions in preparing, reviewing, approving and implementing the budget of the state and its political subdivisions; Principles of budget management : scientific, systematic, unity, economy and efficiency, targeted use of budgetary funds, equity, combining rights, duties and responsibilities, publicity and transparency; proved the concept of "quality control process performance" approach to evaluating the validity of project budget identified concept of "budgeting methodology" and "methodology performance".