МЕТОДОЛОГІЧНІ ПІДХОДИ В УПРАВЛІННІ ДЕРЖАВНИМИ ФІНАНСАМИ

• Main Author: А. Khomutenko
• Format: Article
• Language: deu
• Published: Publishing Center "Kyiv University" 2018-08-01
• Series: Vìsnik. Kiïvsʹkogo Nacìonalʹnogo Unìversitetu ìmenì Tarasa Ševčenka. Ekonomìka
• Subjects: methodological approaches; management; public finance; system approach; holistic approach; projectoriented approach; process approach; cybernetic approach; information approach.
• Online Access: http://bulletin-econom.univ.kiev.ua/wp-content/plugins/download-attachments/includes/download.php?id=8652

The article explores methodological approaches to state finance management. The systemic and holistic approaches are briefly characterized. The practice of using the project-oriented approach in the management of state finances of Ukraine is analyzed. The process approach is considered and the authors vision of the state finance management process is presented. The visualization of the cybernetic approach is realized and the necessity of its application in the management of state finances is substantiated. The importance of using the information approach, which provides for the implementation of certain steps towards the adoption of sound management decisions, is proved. The advantages and disadvantages of these methodological approaches to the management of state finances are determined and directions for their application and improvement are proposed.