IMPROVEMENT OF APPROACHES TO ASSESSING THE EFFICIENCY OF PUBLIC MANAGEMENT OF FINANCIAL RESOURCES OF TERRITORIAL COMMUNITIES
DOI:
https://doi.org/10.31470/2786-6246-2026-17-69-75Keywords:
public administration, territorial communities, financial provision, performance assessment, integral indexAbstract
The article substantiates the need to improve approaches to assessing the effectiveness
of public management of financial resources of territorial communities in the conditions of
decentralization, martial law, demographic changes and uneven socio-economic development of
territories. Attention is focused on the limitations of traditional approaches to assessment, which are
mainly based on the analysis of individual indicators of income, expenditure, financial capacity and
transfer dependence of communities and do not sufficiently take into account the quality of management
decisions and the effectiveness of the use of available financial resources.
Within the framework of the study, it is proposed to supplement the assessment of financial
provision for sustainable development of territorial communities with the coefficient of managerial
efficiency of the use of financial resources, which is considered as an integrating indicator of the ability of
local governments to transform existing financial potential into results of socio-economic and sustainable
development. The feasibility of using the specified coefficient as a corrective element of the integral index
of financial provision for sustainable development of territorial communities is substantiated. It was
determined that the application of the proposed indicator allows to strengthen the management
orientation of the assessment, to ensure the comparability of the results and to identify communities in
which the available financial potential is not used effectively enough.
The matrix “Integral index – management decisions” was developed, which ensures the
transformation of the results of the quantitative assessment into differentiated management strategies.
Depending on the level of the integral index, it is proposed to apply an investment-innovation,
optimization-development or anti-crisis strategy for managing the financial resources of the territorial
community. The practical significance of the proposed approach lies in the possibility of its use by local
governments to monitor the effectiveness of management decisions, justify budget policy, form
development strategies, optimize management expenditures and increase the transparency of financial
resource management.
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