Analysis of public procurement management in budgetary institutions

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dc.contributor.authorАлескерова Юлія
dc.contributor.authorФедоришина Лідія
dc.contributor.authorМельник Валерія
dc.date.accessioned2025-08-27T14:55:33Z
dc.date.available2025-08-27T14:55:33Z
dc.date.issued2025
dc.description.abstractThe article presents a comprehensive study of the organization and management of public procurement in budgetary institutions amid ongoing transformations in the public sector. The authors analyze legal, organizational, and procedural aspects of procurement activities, emphasizing compliance with the principles of efficiency, transparency, cost-effectiveness, and fair competition. The paper outlines the stages of the procurement process, the functional responsibilities of authorized persons, specific features of procurement control procedures, and the accounting of acquired goods, works, and services in public institutions. The study thoroughly reviews the current legal and regulatory framework for public procurement in Ukraine, including the provisions of the Law of Ukraine “On Public Procurement” the Budget Code, and relevant Cabinet of Ministers resolutions. It highlights innovations introduced under the special procurement conditions during martial law, as well as the requirements for authorized personnel – particularly their competencies, responsibilities, appointment procedures, and evaluation mechanisms. Special attention is devoted to the role of internal control in ensuring the legality, efficiency, and compliance of procurement processes. The article identifies legal gaps related to the accounting treatment of public procurement and proposes solutions to improve transparency and accountability. Practical recommendations are provided to enhance staff qualifications, apply digital technologies in procurement activities, develop annual procurement plans, maintain reporting accuracy, and ensure contract implementation oversight. This study holds both theoretical and practical value, offering pathways to improve Ukraine’s public procurement system in response to modern challenges and the country's European integration agenda
dc.identifier.citationFedoryshynа L, Aleskerova Yu., Melnyk V. Analysis of public procurement management in budgetary institutions. Причорноморські економічні студії. 2025. Вип. 93. С. 140-147. URL: https://bses.in.ua/journals/2025/93_2025/25.pdf DOI: https://doi.org/10.32782/bses.93-23
dc.identifier.issn2524-0900
dc.identifier.urihttps://irlykhuml.univer.km.ua/handle/123456789/1778
dc.language.isoen
dc.publisherПричорноморські економічні студії
dc.relation.ispartofseriesВип. 93.
dc.titleAnalysis of public procurement management in budgetary institutions
dc.typeArticle
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