2025 1(48) 14

Methodological Approach to the Governance of the Scientific Component of the Budget Process at the Municipal Level

Iya Borysivna Chudaieva
Dr. of Economics, Prof.
ORCID https://orcid.org/0000-0001-7759-2372
e-mail: iiaandia@ukr.net,
Olena Mykolaivna Sukach
Candidate of Economics, Assoc. Prof.
ORCID https://orcid.org/0000-0001-7150-0262
e-mail: elen1@online.ua,
Private institution of higher education “Rauf Ablyazov Eastern European University”, Cherkasy

Citation Format
Chudaieva, I. B., Sukach, O. М. (2025). Methodological Approach to the Governance of the Scientific Component of the Budget Process at the Municipal Level. Vіsnyk ekonomіchnoі nauky Ukraіny, 1 (48), рр. 64-71. https://doi.org/10.37405/1729-7206.2025.1(48).64-71

Language
 Ukrainian

Resume
The article is devoted to the development of a methodological approach to managing the scientific component of the budget process at the municipal level under the conditions of power decentralization in Ukraine. Given the increasing complexity of the socio-economic environment, the need for balanced local finances, and the focus on sustainable development of territorial communities, the author emphasizes the significance of scientific and analytical support in the budget process. The aim of the study is to develop a methodological approach to managing the scientific component of the municipal budget process, taking into account modern challenges, institutional specifics, and international experience. The research methods include systems analysis, structural-functional approach, institutional-comparative analysis, as well as logical and formalized modeling methods in the field of scientific support of the budget process. The article explores the theoretical foundations of scientific support for the budget process, analyzes the current state, and identifies key issues in managing the scientific component within Ukrainian municipalities. It reveals the essence and functions of the scientific component in budget management – from research planning and analytical database formation to the evaluation of decision effectiveness and forecasting the influence of external factors. The key principles of effective management are defined: scientific validity, interdisciplinarity, adaptability, openness, and institutional interaction. The opportunities for integrating scientific institutions, independent analytical centers, and digital tools into municipal budget management are systematized.
Results. A conceptual model for managing the scientific component is proposed, encompassing the following stages: strategic planning of scientific and analytical support, coordination of stakeholder actions, organization of institutional cooperation, provision of resource support, and implementation of control and evaluation mechanisms. It is argued that systematic management of the scientific component improves the quality of managerial decisions, ensures transparency in the budget process, and strengthens citizens’ trust in local self-government authorities.
The research findings can be applied in the development of municipal development strategies, the design of institutional cooperation mechanisms with scientific institutions, and the digitalization of public finance management at the local level.

Keywords
analytical support, budget process, decentralization, institutional interaction, effectiveness, methodological approach, local self-government, municipality, scientific component, strategy, management.

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Full Text (.pdf)

Received: 12.05.2025
Accepted: 30.05.2025
Published: 19.06.2025