This scientific article deals with the integral estimate of the effectiveness of performance of indices of the state target programs for protection of the natural environment in Ukraine, namely-the subject of the research is quantitative indices of the State target program "Forests of Ukraine" for 2010-2015 and their estimate. Methodology. The methodological basis of the study is the system of indices for the estimate of effectiveness and performance of the state target programs for the protection of the natural environment that include the following indices (indicators): an integrated index of financing the program actions and indicators of co-financing. The author applies integrated indicator of financing the program tasks and actions to assess the actual level of financing the program from various sources through the entire period of the program implementation and to carry out a comparative analysis of financial support for various programs implemented at the expense of the budgetary funds and other sources. The author uses indicator of co-financing for calculating the ratio of actual and planned indicators of the attraction of the funds from other sources (public borrowings, extrabudgetary funds) per 1 UAH of the budget funds. Results. Proceeding from the analysis of quantitative indices of the State target program "Forests of Ukraine" for 2010-2015, it was established that for all 5 years of activity, the planned level of budget financing of the Program has not been achieved. In particular, in 2010-2011, operations and tasks of the Program had been financed from the budget funds by 77% and in 2014-2015 by 33% and 27% respectively. During the entire period of the Program implementation, the average annual rate of actual financing from all sources attained 147%, including 53% from the state budget and 206% from other sources of financing. The author has proved that the said indices of the performance of the Program's operations remain to be at a high level R 2 6 = 70. Practical application. The author has come to the conclusion that the calculated indicator of co-financing of the State target program "Forests of Ukraine" can be used for the approval of managerial decisions on the assessment of performance of the public contracting authority in terms of attraction of funds from the local budgets and extrabudgetary funds as an important component of organization of the program implementation process. Value of the study results. Application of multidimensional quantitative indices in the process of assessment of effectiveness of the State Target Program "Forests of Ukraine" that, according to the developed algorithm, are calculated proceeding from their numerous parameters, provided the possibility to assess the combined impact of different effects by way of constructing a single quantitatively determined integral parameter for the program-the performance index.
УДК 005.21(477) Б. Ф. Байда, к. е. н., завідувач кафедри організації та економіки фармації, технології ліків та біофармації, Львівський медичний університет, м.
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