УДК: 336.144

DOI: https://doi.org/10.36887/2415-8453-2021-3-24

Oksana Sadura
PhD of Economic Sciences, Associate Professor, National University «Lviv Polytechnic»
Khrystyna Mazur
Higher Education Seeker (Second) Magister's Degree, National University «Lviv Polytechnic»

JEL classification: E27; L16; L51; O21


Introduction. Each budgetary institution, to ensure its activities, must draw up an individual budget and allocation plan for each implemented budget program. It is necessary to analyze the budget, which will assess the effectiveness of the use of allocated institutions and resources and monitor the rational use of public funds. A timely and correct assessment of the effectiveness of budget planning will identify not only the situation but also the reasons that hinder the successful development of the budget institution. Improving the effective operation of budgetary institutions further depends on the validity, timeliness, and appropriateness of the decisions taken, which are based on analytical data of the budget, weaknesses and strengths, opportunities, and threats.

The article aims to develop a recommendation to improve the system of effective budget planning in budgetary institutions based on one of the matrix methods of strategic analysis, the methodology of which is based on an approach that allows studying the external and internal environment of the budgetary institution.

Results. The paper specifies the definition of the features of budget planning based on theoretical concepts presented in the studies of leading domestic scientists and practitioners; SWOT analysis analyzed the activities of the budget institution on the example of the Western Interregional Office of the Ministry of Justice, resulting in the advantage of opportunities over threats, as well as the advantage of strengths over weaknesses provided the quality of services provided by our budget institution; concluded that with the right choice of management position, under the current conditions and trends, the presented budget structure has the opportunity to expand its share and segment of consumers of administrative services, which it focuses on; suggested ways to increase the efficiency of budget planning of the budgetary institution.

Conclusions. The use of SWOT analysis as a method of identifying internal strengths and weaknesses, identifying external opportunities and threats, which indicates how best to use their strengths and reduce internal weaknesses, make the best use of external opportunities by eliminating threats, allows effective budgeting. . The proposed method of strategic analysis has identified not only the situation but also the reasons that hinder the successful development of the budget institution.

Keywords: budget, budget planning, budget institution, efficiency, SWOT analysis, opportunities, threats, strengths, and weaknesses.


  1. Biudzhetnyj kodeks Ukrainy. (2010). [Verkhovna Rada of Ukraine “Budget Code of Ukraine”]. Available at: https://zakon.rada.gov.ua/laws/show/en/2456-17
  2. Postanova Kabinetu Ministriv Ukrainy 28 liutoho 2002 r. № 228 «Pro zatverdzhennia Poriadku skladannia, rozghliadu, zatverdzhennia ta osnovnykh vymoh do vykonannia koshtorysiv biudzhetnykh ustanov». (2002). [Cabinet of Ministers of Ukraine, Resolution “On approval of the Procedure for drawing up, review, approval and basic requirements for the implementation of the budgetary institutions’ budgets”]. Available at: https://zakon.rada.gov.ua/laws/show/228-2002-p
  3. Oparin, M. (1999). Finansy (zahal’na teoriia). [Finance (general theory)]. KNEU. Кyiv. Ukraine.
  4. Safonova, D. (2001). Biudzhetnyj menedzhment. [Budget Management]. KNEU. Кyiv. Ukraine.
  5. Pasichnyk,V. (2008). Biudzhetna systema Ukrainy. [Budget system of Ukraine]. Knowledge. Кyiv. Ukraine.
  6. Chuhunov, Ya. (2004). «Perspective budget planning as a component of the system of economic regulation». Visnyk natsional’noho universytetu imeni Tarasa Shevchenka. Ekonomika. № 69, рр. 59–61
  7. Bazylevych, V.D., Balastryk, L.O. (2004). Derzhavni finansy. [Public Finance]. In Bazilevich V. D. () 2nd ed. Attica. Кyiv. Ukraine.
  8. Yurij, S. I., Stoian, V. I., Danevych, O. S. (2006). Kaznachejs’ka systema. [Treasury system]. 2nd changes. and ext. Carte Blanche. Ternopil. Ukraine.
  9. Chuhunov, I.Ya. Kanieva, T.V. Pasichnyi, M.D. and others (2018). Biudzhetno-podatkova polityka usystemi rehuliuvannia ekonomiky. [Budget and tax policy in the system of economic regulation]. HlobusPress. Kyiv.
  10. Datsenko, H. V. and Polikhun, T. V. (2014). «Financial control over the implementation of the budget of budgetary institutions, determination of the main stages». Visnyk Chernivets’koho torhovel’no-ekonomichnoho instytutu. Ekonomichni nauky. 1, pp. 312-318.
  11. Chuhunov, I. Ya., Kanieva, T. V. etc (2018). Derzhavne finansove rehuliuvannia ekonomichnykh peretvoren’. [State financial regulation of economic transformations]. In Mazaraki A. A. (ed.). Kyiv National Trade and Economics University. Kyiv.
  12. Mykytiuk, I. (2010). «Application of methods of economic analysis in the management of budget funds». Visnyk KNTEU. № 6, pp. 89-99.
  13. Postanova Kabinetu Ministriv Ukrainy «Pro zatverdzhennia Metodychnykh rekomendatsij z orhanizatsii vnutrishn’oho kontroliu rozporiadnykamy biudzhetnykh koshtiv u svoikh zakladakh ta u pidvidomchykh biudzhetnykh ustanovakh». (2012). [Cabinet of Ministers of Ukraine Resolution “Approval of Methodological Recommendations for the Organization of Internal Control by the Budget Managers in their Institutions and Subsidiary Budget Institutions”]. №1200 dated 14.09.2012. Available at: https://zakon.rada.gov.ua/rada/show/v0995201-12
  14. Chugunov,, Makohon, V. (2019). «Fiscal strategy as an instrument of economic growth». Baltic Journal of Economic Studies. Vol. 5 No. 3, pp.213-217.
  15. Polozhennia pro mizhrehional’ni upravlinnia Ministerstva iustytsii Ukrainy. [Regulations on interregional departments of the Ministry of Justice of Ukraine]. URLhttps://zakon.rada.gov.ua/laws/show/z1126-19#n2

The article was received 25.06.2021