Proceedings of the International scientific and practical conference ―Oxford 2026: Science and Education Today‖ (May 29-31, 2026) / Publisher website: www.naukainfo.com. - Oxford, United Kingdom, 2026. - 392 p.

40 Fig. 1 Budget planning methods Source: developed by the author The program-target method differs from other budget planning methods because it makes it possible to assess the efficiency and effectiveness of the use of budget funds. Budget planning as a system includes: functions, purpose, objectives, object, subject, institutional and methodological support based on legislative and regulatory framework. The functions of budget planning involve determining exogenous and endogenous factors of influence on the components of the budget system and its development. The purpose of budget planning is to form the prerequisites for the stability and balance of the budget system. The tasks include: balance of budget indicators, macroeconomic proportions of the country's development, determining priorities of budget policy and forming real, justified budget programs for their financing, promoting the effective distribution of budget expenditures, their targeted, effective use, ensuring the provision of the population with an optimal level of public goods and maximum approximation of social services guaranteed by the state to direct consumers. Budget funds are the object of planning, and state and local authorities are entities that are obliged to use financial resources effectively. Budget planning methods Balance Program-target Analytical Normative Coefficients