Економічний аналіз економії бюджетних коштів при здійсненні публічних закупівель
Economic Analysis of Budgetary Savings in Public Procurement

Summary/Abstract: The nature and importance of public procurement for the effective development of government customers is investigated. There is a substantiated need to carry out an economic analysis of one of the productive indicators - budget savings. The basic approaches to understanding the essence of the concept of "economy" and the formulas for its definition are defined. It is proved that the determining and starting point for calculating budget savings is the expected value of the procurement item. It is proved that the determining and starting point for calculating the budget savings is the expected value of the procurement item. The negative effects, risks and disadvantages of the formal approach to procurement planning are analyzed, which leads to an overestimation / lowering of the expected value of the procurement item and, therefore, distorts the results of public procurement. A detailed description of the features of the four methods of calculating the expected value of the procurement subject in accordance with the project of the Ministry of Economic Development, Trade and Agriculture has been presented. Four methods have been established by customers to determine the expected value of an item through the use of: a method of comparing market prices; based on the purchase prices of previous purchases; determining the value of purchases for which state regulation of prices and tariffs is carried out; determination of the expected cost of the works, which is carried out in accordance with the developed and approved design estimates. The basic stages of determining the expected value of the subject of purchase are considered: determining the need for goods, works, services; description of the subject of the procurement, specifying the technical and qualitative characteristics; market analysis; setting requirements for terms of delivery and payment; determination of the expected value of the procurement item, depending on its type and market distribution. Methods of analysis, synthesis, graphic, analogy, generalization were used in the study.The necessity of approving the Project at the national level is proved in order to increase the efficiency of public procurement planning at the micro level (customers) and macro level (the state), and therefore to clarify the expected value of the procurement subject to determine budget savings.

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