The dissertation is devoted to the substantiation of the theoretical and methodological foundations of the financial mechanism in the Armed Forces of Ukraine in the context of their reform.
The dissertation reveals the essence and proposes a definition of the financial mechanism of the Armed Forces of Ukraine, which is a set of methods, forms, tools, and levers of influence on the system of social relations for the distribution and redistribution of resources in order to achieve socio-economic development. With its help, the distribution and redistribution of available financial resources for the material support of the units of the Armed Forces is carried out. As a result of systematization and critical comparison of existing approaches to the definition and components of the financial mechanism, it was possible to decompose and evaluate their constituent elements, which allowed us to formulate the most complete definition. We substantiated the procedure for the implementation by the financial mechanism of its functions by applying the available tools.
Based on the results of the analysis of risk coefficients and the construction of linear models, the existence of dependencies between spending on the Armed Forces and the development of the economy is substantiated. Considering the difficult military-political situation that is developing in the state, we believe that the development of a strong army is the key to ensuring stability in the region, the investment attractiveness of Ukraine, as well as maintaining the necessary economic growth rates. Although many scholars point out that the militarization of the economy holds back its growth rates, we believe that it can also become a catalyst for innovation, industrial building, mechanical engineering, an incentive for the development of information technology, as well as such areas as cybersecurity. It was found that our hypothesis is valid for states bordering on militarized states and conducting hostilities for a long period of time.
Based on the generalization of modern approaches to the theory of public administration and institutional theory, we formulated and proposed a matrix for assessing reforms in public sector bodies. We emphasis attention to such elements as the context of the reforms, their content, and evaluation of processes and results. Taking into account the research of practitioners and scientists, we have identified three levels of reform: the public sector, a particular organization, or its subsystem. However, we believe that in the context of evaluating such reforms, it is necessary to take into account the role of leaders who are the driving force behind such transformations. The paper analyzes the role of leaders in reforms in terms of their quality and consistency.
The directions and methods of organizing a unified information system of the armed forces by organizing a regulated competitive software market are proposed, which will speed up the pace of implementation of the software product while maintaining the requirements for the unification of processes, communication channels, information protection, as well as technical means. By comparing existing information flows, data exchange channels were found that duplicate information and do not disclose it in full, thus not fulfilling their direct functions and purposes.
It has been established that the accuracy of building financial plans and forecasts for medium and long-term planning does not meet the requirements. Based on the results obtained, we have developed and proposed for use of metamodels, including the approaches of classical machine learning and time series analysis. To improve forecast accuracy, including on monthly and annual cycles, we propose to combine exponential smoothing approaches, decision trees, boosting, and linear regressions. Optimally selected weights make it possible to significantly bring the forecast closer to the validation data to the real ones. We also substantiated and proposed the use of natural language analysis methods in the context of comparing the goals and directions of expenditures of the armed forces, which can significantly increase the transparency of such processes, because, within the framework of one budget program, various strategic goals or tasks can be implemented.
As a result of the study of approaches to assessing the effectiveness of budgetary organizations, we have developed a system of integral indicators, which, if supplemented by the resources used by the organization to achieve its goals, can give a cluster assessment of the effectiveness of their activities in the context of the assessed areas. This approach is universal and can be applied outside the Armed Forces.
