SCIENTIFIC AND METHODOLOGICAL APPROACH TO THE DISTRIBUTION OF BUDGETARY FUNDS FOR THE FORMATION OF THE ESTIMATE OF THE MILITARY UNIT

The article, based on the study of guiding documents, publications and existing practice, determines the need to strengthen the validity of the process of allocation of budget funds for economic activities of the military unit in the formation of its budget. In terms of content and mathematics, the task of allocating funds is formulated, which involves achieving the desired results of the military unit for the minimum budget or maximum results within the allocated funds, depending on the stages of budgeting. The initial conditions are formed, the method is chosen and the scheme of the solution of the formulated problem is offered. Economic activity is considered to be a coordinated set of processes, measures and actions aimed at comprehensive and continuous implementation of the military unit's assigned tasks, combat training and mobilization readiness, creating conditions for a rapid transition from peacetime to martial law. In accordance with the scheme, methodological provisions are proposed for the implementation of each of its blocks. The general sequence of solving the problem includes the following stages: determining the composition of measures (actions) of economic activity to be performed by units and services of the military unit in accordance with their functional responsibilities; grouping of measures according to the codes of economic classification of expenses of the estimate; determining the priority of measures according to the degree of impact on the final result of the military unit; calculation of the necessary funds for the implementation of each event; substantiation of the minimum amount (need) of budget funds to ensure the implementation of the tasks of the military unit at a given level; distribution of limited budget funds to obtain maximum results at the stage of updating the budget. Recommendations for the organization of their implementation in the practice of forming a wartime estimate are provided.