<abstract xmlns="http://www.w3.org/1999/xhtml"><p>The article is devoted towards the application of managerial accounting for deliverology development at the local government level in countries and comparing them to the stage of fiscal decentralisation implementation in Ukraine. The aim of the article is to show how the application of the managerial accounting approach in the public sector can contribute to the introduction of deliverology at the local level using Ukraine as an example. The methodology is based on the application of Difference in Difference method for the implementation of deliverology at the local government level. It has been proved that the use of multi-criteria decision-making methods in the analysis of the performance of budget programmes at the local level will contribute to the improvement of public services delivery. The main contribution of this study is to provide the basis for developing recommendations for the use of a single or uniform standard of electronic databases on regional development indicators and local budgets. This will help to ensure operational control over deviations of actual indicators from planned ones, as well as identify regions where local authorities are using resources inefficiently.</p></abstract>

The article is devoted towards the application of managerial accounting for deliverology development at the local government level in countries and comparing them to the stage of fiscal decentralisation implementation in Ukraine. The aim of the article is to show how the application of the managerial accounting approach in the public sector can contribute to the introduction of deliverology at the local level using Ukraine as an example. The methodology is based on the application of Difference in Difference method for the implementation of deliverology at the local government level. It has been proved that the use of multi-criteria decision-making methods in the analysis of the performance of budget programmes at the local level will contribute to the improvement of public services delivery. The main contribution of this study is to provide the basis for developing recommendations for the use of a single or uniform standard of electronic databases on regional development indicators and local budgets. This will help to ensure operational control over deviations of actual indicators from planned ones, as well as identify regions where local authorities are using resources inefficiently.

Managerial accounting in the implementation of deliverology using the example of Ukraine

Central European Economic Journal

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

The article is devoted towards the application of managerial accounting for deliverology development at the local government level in countries and comparing...

Group number	DID in the effectiveness 2016–2017	DID in the efficiency 2016–2017	DID in the effectiveness 2017–2018	DID in the efficiency 2017–2018
1. Heat	0.6	5.5	0.3	5.6
2. Heat	2.2	2.5	2.6	2.5
3. Heat	0.9	7.0	1.4	7.2
4. Heat	1.0	3.9	1.1	3.8
1. Electricity	6.1	8.7	5.9	10.7
2. Electricity	3.4	7.5	2.2	7.6
3. Electricity	6.8	9.1	6.7	15.1
4. Electricity	8.8	11.6	9.7	14.5
1. Water	0.05	2.8	0.06	3.4
2. Water	0.07	5.2	0.13	8.2
3. Water	0.02	4.4	0.02	3.7
4. Water	0.08	2.9	0.09	3.8

The effectiveness – utility consumption level	The norm indicator (for the whole country or in a particular region)	Indicator accomplished in the budget programme for the period 1	Indicator accomplished in the budget programme for the period 2
Heat supply (H), Gcal per 1 m³ of heated space	N_h	H₁	H₂

Electricity (E), kWh/m²	N_e	E₁	E₂

Water supply (W), cubic metres per square metre	N_g	W₁	W₂

Efficiency (Quality) – the level of savings	Cost savings for a specific region or the country	Accomplished in the budget programme for the period 1	Accomplished in the budget programme for the period 2

The level of heat supply saving (H),%	NE	EH₁	EH₂

The level of electricity saving (E),%	NE	EE₁	EE₂
The level of water supply saving (G),%	NE	EW₁	EW₂

Managerial accounting in the implementation of deliverology using the example of Ukraine

Publicado en línea: 19 sept 2020

Páginas: 72 - 83

DOI: https://doi.org/10.2478/ceej-2020-0003

Palabras clave
managerial accounting, new public management, local budgeting, performance indicators, deliverology, process-driven problem solving, Difference in Difference method

© 2020 Andrii Y. Buriachenko et al., published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

Fig. 1

Fig. 2

DID method results in the energy saving calculation

Performance indicators of the local budget programmes for the energy saving task

Managerial accounting in the implementation of deliverology using the example of Ukraine

Publicado en línea: 19 sept 2020

Páginas: 72 - 83

DOI: https://doi.org/10.2478/ceej-2020-0003

Palabras clavemanagerial accounting, new public management, local budgeting, performance indicators, deliverology, process-driven problem solving, Difference in Difference method

© 2020 Andrii Y. Buriachenko et al., published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

Fig. 1

Fig. 2

DID method results in the energy saving calculation

Performance indicators of the local budget programmes for the energy saving task

Palabras clave
managerial accounting, new public management, local budgeting, performance indicators, deliverology, process-driven problem solving, Difference in Difference method