Conceptual Approach to Assessing the Implementation of Budget Programs (Subprograms) of the Ministry of Defense of Ukraine
Abstract
Purpose. To substantiate and develop a conceptual approach to assessing the performance of budget programs (subprograms) of the Ministry of Defense of Ukraine by formalizing a system of indicators, stages, and evaluation coefficients, taking into account the specific features of the defense sector’s functioning under martial law.
Method. The study employed regulatory and legal analysis to examine the provisions of the Budget Code of Ukraine, Ukrainian laws, and subordinate regulations governing the formation, implementation, and evaluation of budget programs (subprograms) of the Ministry of Defense of Ukraine; systems analysis to consider the evaluation of budget program (subprogram) implementation as a complex multi-stage process within the defense finance system; structural and logical modeling to construct conceptual schemes for evaluating the implementation of budget programs (subprograms) and the mechanisms of their formation, execution, and evaluation; comparative analysis to compare financial and physical (output) indicators of budget program (subprogram) implementation and analyze variants of their ratios; and quantitative analysis (computational method).
Findings. A conceptual approach to assessing the performance of budget programs (subprograms) of the Ministry of Defense of Ukraine has been developed, integrating the stages of planning, monitoring, analysis, evaluation, and managerial decision-making. A formalized performance assessment indicator based on the ratio of financial and physical indicators, as well as a scale for interpreting levels of budget program performance, is proposed. The feasibility of adapting evaluation procedures to martial law conditions is substantiated, taking into account permissible fluctuations in indicators caused by the specifics of defense procurement and contract execution.
Theoretical implications. The theoretical contribution lies in advancing the scientific foundations of defense economics and public finance by conceptualizing the assessment of budget program performance as an analytical tool for managing defense resources that integrates financial and outcome-based parameters of budget fund utilization.
Practical implications. The practical significance lies in the applicability of the results by structural units of the Ministry of Defense of Ukraine in organizing and conducting evaluations of budget program (subprogram) implementation, preparing analytical materials for managerial decision-making, and improving internal methodological documents in the field of defense budgeting and financial control.
Originality of the study. The originality of the study lies in the formalization of a conceptual approach to assessing the performance of budget programs (subprograms) of the defense authority based on a quantitative ratio of financial and physical indicators and in adapting this approach to martial law conditions.
Research limitations. The analysis of the regulatory framework is limited to the period until December 2025, which does not allow taking into account possible future changes in regulatory documents on the assessment of the implementation of budget programs (subprograms). A promising direction for future research is to improve the current methodology for assessing the implementation of budget programs (subprograms) of the Ministry of Defense of Ukraine.
Paper type. Theoretical.
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References
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