THEORIZATION OF THE BUDGETING FOR MILITARY EXPENDITURES
The theoretical principles of budgeting are broadly covered in science, but the problems of budget financing and the results of its implementation are still considered separately. The purpose of the article is a deep study of current knowledge of the economic nature and peculiarities of budgeting in order to form a scientific understanding of the meaning of "budgeting for military expenditures".
The analysis of the scientific basis of interpretations of "budgeting" that exists in the domestic and foreign literature has proven the lack of unified, universally accepted approaches to understanding its essence. Therefore, a critical analysis of the concept of "budgeting" has been made in terms of management, process, system, instrumental and integrated approaches. The advantages and disadvantages of the considered approaches to the interpretation of the essence of "budgeting" have been investigated in terms of content, identification of advantages and disadvantages. It has been grounded that a major drawback in budgeting for military expenditures is a lack of a close link between the planning of military expenditures and making military budget. It has been proven that plans are drawn up for a short period, without appropriate consideration of financial capabilities, because they do not take into account long-term military financing plans. Accordingly, they change significantly, which leads to irrational costs.
The author's presentation of budgeting has been made through the morphological decomposition of targeting, the subject composition of budgeting, its functional orientation, the availability of budgetary resources that are necessary to accomplish the tasks and time limits for achieving the goals. It has been proven that budgeting for military expenditures should take into account the specificities of defense planning. It has been substantiated that the budgeting for military expenditures emphasizes the determination of quantitative proportions between the volumes of financial resources, which are directed to the implementation of specific measures related to ensuring needs and development of the Armed Forces, taking into account their priority and resource requirements.