Application of the Result-Oriented Budgeting Method in the Management of the Activities of the Military Unit

Abstract

In order to increase the effective use of budget funds allocated to the military unit, the possibility of using a modern result-oriented budgeting method in the management of its activities is being considered. Based on the study of the basic provisions of the method and the specifics of the activity of the military unit, the initial conditions of its application are formed and an activity management scheme corresponding to the content of the method is proposed. In accordance with the scheme, methodological recommendations are offered for its implementation in the following stages: quantitative formation of indicators of the purpose of the military unit's activity and the results of the activities of its units based on a five-point scale using the coefficients of importance of units and types of work in each unit; proving by the method of decomposition the indicator of the purpose of the military unit in the form of tasks to its units, and in the middle of them ‒ according to the types of work. Considered the possibility of forming measures to perform tasks based on the use of optimization methods; formation of the budget of each subdivision under the condition that the budget funds will ensure the performance of the entire list of works by its personnel with the required final assessment. The budget is formed according to the articles of the estimate of the military unit in accordance with the established norms of expenses for the implementation of the activities of the units; organization of work in divisions for the execution of established tasks in accordance with the approved administrative regulations for their implementation, the method of evaluating results and the procedure for spending budget funds; ongoing management of the progress of works in the units by controlling their volume, quality and deadlines, so that the obtained results correspond to the planned ones, and the spending of funds is carried out within the limits of the formed budget. The adoption of motivational measures, including on the use of possible savings of the unit's budget.