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The problematic aspects of processes of introduction and using the program–purposeful method of budgeting for programs of supporting and development of small business

Author(s): Ulyana Vatamanyuk–Zelinska | Nadia Zmurkevych

Journal: Socìalʹno-ekonomìčnì Problemì ì Deržava
ISSN 2223-3822

Volume: 8;
Issue: 1;
Start page: 80;
Date: 2013;
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Keywords: small business | budget program | program-purposeful method of budgeting

The main principles of using the program-purposeful method in budget process of Ukraine is researched. The opportunities of multifunctional using of enterprises of small business according to their program-financial support are researched. The aim of research is putting the connection between the budget appropriation and results of using the budget funds for increasing the entrepreneurial potential of the territory. The results of made research are connected with the consequences of influence of using the program-purposeful method (PPM) on the next development of budget planning system; analysis of practical experience of program-purposeful planning of expenses and management in sphere of small business and determining of trends of next improving of these processes
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