THE MECHANISM OF USING EXPENDITURES AT THE BUDGET PROGRAMS EXECUTION

Background. Researchers and practitioners point out the lack of a unified approach to decision-making on the budget that can bring to the most efficient use of local budgets. That is why the application of new approaches, particularly the analytic hierarchy method in the execution of the corresponding level is urgent. The aim of this paper is the definition of theoretical and practical principles for the substantiated usage of budget funds during the budget programs execution. Materials and methods. The materials of the research were the data of the Main Statistical Department in Dnipropetrovsk region about the level of population, morbidity and mortality in the region, the decision of the Dnipropetrovsk Regional Council about the Program combating the oncologic diseases. The methods of compilation, scientific abstraction, synthesis methods, settlement and analytical, the analytic hierarchy process for making the informed decisions about the funds usage for budget programs were used in this paper. Results. Given the degradation of the state of health of Ukrainian people, which is particularly actual problem for Dnipropetrovsk region as the region with developed industry, the Program for combating the oncologic diseases in Dnipropetrovsk region until 2016 year, prepared by the National Program for combating the oncologic diseases was studied. The possibility of improving the funds using of local budgets in Ukraine on the example of regional budget program in case of reducing the funding for its implementation has been shown. Numerical results showed what kind of the measures are of the most and less priority for implementation and funding. Conclusion. The advantages of the analytic hierarchy process for making substantiated management decisions were showed and it was concluded that its implementation is practical. Since such socially important areas as education, health, social protection and social security are not funded enough, the necessity of application of this method to encourage efficient budget funds usage taking into account specific features of funding these areas was determined.