Etymology and Content of the Definition "Budget Management"

В статті обґрунтовано авторський підхід щодо визначення етимології та змісту поняття «бюджетний менеджмент» на основі урахування категоріальної сутності дефініцій «бюджет» та «менеджмент». Узагальнення та систематизація наукових підходів вітчизняних і зарубіжних вчених до визначення сутності економічних категорій «бюджет» і «менеджмент», з урахуванням їх взаємозв’язку та морфологічної декомпозиції й критичного аналізу наукової думки щодо визначення дефініції «бюджетний менеджмент», дозволило запропонувати авторське трактування поняття «бюджетний менеджмент», що забезпечує його сприйняття як динамічної і багатогранної системи. The purpose of the article is to define the etymology and content of the notion of "budget management" on the basis of a critical analysis of scientific thought regarding the interpretation of the essence of the concept under consideration, taking into account the internal content of the definitions "budget" and "management", their interrelations and morphological decomposition. The generalization of existing approaches to the definition of the essence of the concept of "budget management" made it possible to ascertain its complex etymological structure, since disclosure of its content is possible only on the basis of taking into account the categorical nature of the definitions of "budget" and "management". The generalization and systematization of the scientific approaches of domestic and foreign scientists to the definition of the essence of economic categories "budget" and "management", as well as a critical analysis of scientific thought by definition of the definition of "budget management" allowed offering the author's interpretation of the concept of "budget management". Budget management is the organization of management of the budgetary process based on the principles, methods, levers, tools of organizational and administrative activities of public authorities and / or local government aimed at ensuring sustainable economic development at all levels of the economic system and proper performance by the state of its tasks and Functions. Budget management is a dynamic scientific and practical system that is multifaceted in terms of the content and conditions of the organization (since it covers all stages of the budget process: drawing up, reviewing, approving, executing budgets, reporting on their implementation, and monitoring compliance with budget laws), which is transformed into Influence of changes in economic conditions and is focused on ensuring macroeconomic balance, increasing efficiency and transparency in managing budgetary processes. It was substantiated that taking into account the theoretical orientation of this study, further development should be aimed at assessing the effectiveness of the functioning of the budget management system in modern conditions