Introduction. Application of the program-targeted method of work planning is one of the most effective methods in budgeting the European countries. Ukraine has come to its application relatively recently, but the use of the software-based target method of work planning in road maintenance should become key.
Problem Statement. Unsatisfactory condition of public roads and insufficient funding for the construction, reconstruction and repair of road facilities that improve the level of traffic safety, speed, comfort and efficiency of road transportation of passengers and cargo on public roads, there is a need for effective cost planning, is being implemented.
Purpose. The purpose of the article is to evaluate the effectiveness of the program-targeted method of work planning, which is used in the State targeted economic programs in the road economy. The objectives are to uncover the main indicators that characterize the effectiveness of the program-targeted method of planning works in the road industry.
Materials and methods. At a writing of article dialectical methods of knowledge as induction and synthesis concerning disclosing of the basic components of a program-target method of planning and performance of the basic tasks of the program of development of roads, and also the analysis, for characteristic of indicators of efficiency of a program-target method of planning of works in a road economy have been used.
Results. The analysis of the efficiency of budget programmes is the basis for making managerial decisions, in particular:
- introduction of changes in the budget appointments of the current budget period in accordance with the established procedure;
- introduction of relevant proposals to the draft budget for the planned budget period and to the budget forecast for the next two budget periods;
- making proposals, including stoppages in the implementation of relevant budget programmes, in the event of non-use of funds or inefficient use of funds.
Conclusion. Thus, the use of the program-target method provides:
- planning of budgets for the medium term;
- optimal use of budget funds, achieving a significant economic and social effect;
- flexibility in making managerial decisions;
- strengthening the responsibility of managers of budgetary funds for achieving the final result;
- raising public awareness about the efficiency of spending budget funds of the territorial community and the level of satisfaction of consumers of public and guaranteed social services.