Development of Methods for the Efficient Planning and Monitoring of the Performance of Executive Bodies

The present study examines the problems of budget utilization by executive bodies, improving budgetary accounting in the context of implementation of new standards for the government sector, and enhancing the performance of executive bodies. Aim. The study aims to develop methods for the efficient planning and monitoring of performance of executive bodies in order to make budget planning and utilization more efficient. Tasks. The authors propose a system of indicators for the assessment of budget utilization on government programs. They also develop a set of qualitative performance indicators for executive bodies, evaluating the feasibility of integration of an automated information-analytical system for budgetary accounting (AIASBA) into the activities of executive bodies. Methods. This study uses general scientific methods of cognition in various aspects to propose qualitative and quantitative indicators for the performance assessment of executive bodies and to evaluate the feasibility of implementing a new budgetary accounting program. Results. Executive authorities serve to carryout budgetary policy with the purpose of facilitating regional socio-economic development. To this end, the authors propose performance assessment indicators for executive bodies and methods for the implementation of the AIASBA project aimed at improving budgetary accounting-according to the implemented standards for the government sector and new powers. Conclusion. The proposed set of indicators for the assessment of budget utilization within the framework of socio-economic efficiency of government programs and the proposed qualitative indicators for performance monitoring serve to improve the efficiency of executive bodies. The authors economically substantiate the expediency of transition toward AIASBA implementation by executive bodies.

budgetary policy, budgetary accounting, planning, quantitative indicators, qualitative indicators, AIASBA, performance monitoring, бюджетная политика, бюджетный (бухгалтерский) учет, планирование, количественные показатели, качественные показатели, АИАСБУ, контроль результатов деятельности

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