PROGRAM-TARGET APPROACH AS A TOOL OF COMMUNITY MANAGEMENT

Abstract

The article considers the theoretical foundations and practical aspects of the introduction of program-targeted approach in the management of the territorial community. Theoretical achievements, the existing domestic experience of application of the program-target approach to development of communities are generalized. The article considers the urgency of solving the problems of territorial communities by financing expenditures from local budgets. It is proved that the application of program-target planning in the context of structural reforms at the local level requires a high level of competence of local governments in the field of strategic management using a program-target approach. It is noted that it is important to clarify the content, criteria, performance indicators of program-targeted planning of local budget expenditures. The program-targeted approach best allows to identify and analyze existing problems in order to eliminate threats and risks in the process of developing and implementing strategic plans or programs for the development of local communities. Theoretical and practical aspects of the program-target method in the budget process of the community are considered, its role in the implementation of public administration is determined and measures to improve the efficiency of budget management are substantiated. The advantages of using the program-targeted budgeting method in Ukraine are shown. The program-target method is considered as a tool that provides planning and execution of the budget for the medium term. The main advantages of the program-target budgeting method are considered.