Lecture for future managers: how to apply the program-target method in the budget process

The application of the program-target method (PTM) in the budget process was the subject of a guest lecture given on October 8 by Yevheniia Abramova, an expert at the Institute for Budget and Socio-Economic Research, at the Department of Public Service and Management of Taras Shevchenko National University of Kyiv. The lecture was held for students majoring in Public Management and Administration.
During the event, the expert revealed the essence of the program-target method as a budget planning tool aimed at achieving specific goals through the implementation of budget programs with defined performance indicators.
During the event, the expert revealed the essence of the program-target method as a budget planning tool aimed at achieving specific goals through the implementation of budget programs with defined performance indicators.
Yevheniia Abramova emphasized the difference between the concepts of “program-targeted method,” “program-targeted budgeting,” and “program-targeted approach,” outlining the role of each in the public administration system. She paid particular attention to the practical application of PBM in the budget process of communities, particularly in the field of education. The expert noted the importance of moving from financing processes to financing achieved results that reflect real changes in the lives of children and young people: access to quality education, a safe environment, and equal opportunities. During the lecture, the following topics were discussed:

- the advantages of PFM compared to the traditional approach to budgeting;
- the regulatory framework and expected changes in the implementation of the method at the national and local levels;
- practical cases of PFM application in communities;
- typical mistakes in the formation of budget programs;
- examples of qualitative and quantitative performance indicators in the field of education.
Participants received practical tools for evaluating the effectiveness of budget programs and understood how the results of community strategic planning can be integrated into the budget process through a program-targeted approach.