ОЦІНКА ЕФЕКТИВНОСТІ ВИКОНАННЯ БЮДЖЕТНИХ ПРОГРАМ ІЗ ЗАСТОСУВАННЯМ МЕТОДІВ НЕЧІТКОЇ ЛОГІКИ
EVALUATION OF BUDGET PROGRAMS EFFICIENCY APPLYING FUZZY LOGICS METHODS

Summary/Abstract: Introduction. Market relations determine the need to assess the effectiveness of the budget implementation process and budget programs. Program-aimed method used for budgeting in Ukraine involves the usage of performance indicators which in turn contributes to the qualitative and quantitative analysis of budget programs measures and their implementation effectiveness. Purpose. To justify the need to assess the effectiveness of budget programs using performance indicators and build appropriate economic and mathematical model based on fuzzy logics instruments. Methods. In the article general scientific methods of analysis and synthesis were used as well as the method of mathematical modeling. Results. Indicators that assess the effectiveness of the budget programs determine the dynamics of the goal and budget programs objectives. For a comprehensive performance measurement and improvement of the adequacy of appropriate fuzzy logics methods usage analysis. On this basis a model for evaluating the effectiveness of the budget program has been developed. Evaluating the effectiveness of budget programs based on fuzzy knowledge include fuzzy inference mechanism, such that on this basis could make informative judgments about the mathematical outcome of evaluation based on all the input information. Conclusion. Evaluation the budget programs is the tool that determines the feasibility of its implementation. Receiving knowledge concirning effective implementation of the program is important to determine the system of indicators which examines the effectiveness of the public funds usage. The proposed model based on fuzzy logics tool makes it possible to consider qualitative factors as expert and analytical information and perform parallel analysis quantitative and qualitative indicators of the budget programs effectiveness.

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