The purpose of this article is to analyze the control of local budget expenditures in Ukraine under the influence of the crisis caused by COVID-19 and to find ways to improve the internal financial control of expenditures of budgetary organizations. The relevance of the study is due to the need to create a system of separation of powers and responsibilities in the public sector on the basis of ensuring economical, efficient, effective and legal use of budget resources to achieve the goals set by the organization. The study was conducted on the basis of data from Ukraine. Expenditures of budgetary institutions as an object of internal financial control are considered. The analysis of control of expenses of local budgets is carried out. It is established that Ukraine needs further reform of the state financial control of expenditures of budgetary institutions -in the direction of decentralized control. It is proved that the creation of a modern information and analytical resource optimizes the accounting and control system, which will lead to the introduction of more effective mechanisms for administration, de-shadowing of the economy and increasing control over budget expenditures. Thanks to digital technologies, the economic activity of budgetary institutions will become more transparent, risk assessment will be optimized and the capabilities and effectiveness of the system of internal financial control of expenditures will increase.
The purpose of this study is formation of tools for forecasting the economic security of the enterprise by modeling methods when changing investment support. The relevance of this study is due to the need to solve the problem of modernization management system of the enterprise by implementing the project management of economic security of the enterprise in the implementation of investment programs.The variant of model offered economic security of the enterprise. This model involves the implementation of the process of adaptive management, based on the definition of safe limits of longterm growth of the enterprise. It has established that the ratio of self-organization processes and managerial influences depends on the value of the self-organization coefficient. The calculated value of adaptive potential on the basis of the indicator of self-organization as the dynamic indicator of maintenance of perspective growth of the enterprise on the allocated purposes has offered. This indicator can serve as a criterion for assessing the effectiveness of the management system of the enterprise in relation to the project management of economic security of the enterprise in the implementation of investment programs of key goals of long-term growth of the enterprise.
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