Publikace: Theoretical Bases of the Use of Programmatic-having a Special Purpose Method (PHSPM) and his Application are in Ukraine
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Koriakina, Katerina
Filippova, Elena
Sekerka, Bohuslav
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Nakladatel
Univerzita Pardubice
Abstrakt
In the given article there is determination of concept of programmatic-having a
special purpose method of planning of budget (PHSPM), essence of this method opens up on
the basis of bringing basic advantages over and failings, Project "Reform of local budgets of
Ukraine" is examined as a practical example of introduction and distribution of PHSPM at
local level taking into account experience of application of method the countries of European
Union.
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Klíčová slova
budgetary programs, Strategic Planning, profits and charges, analysis, estimation, monitoring of the programs, transparency of budgetary process, program efficiency