Assessment of Financial Sustainability of Local Budgets in the Budget Management System Using Kohonen Maps

نویسندگان

چکیده

Systematic assessment of the financial stability local budgets is important for timely detection budget imbalances and identification their causes, thus helping to make informed management decisions current strategic nature on development territories, quality public services improving welfare. The article proposes use Kohonen maps determine budgets. main advantages practical this purpose compared such common methods as integrated matrix are simplification process assessing at same time visualization results presentation. On Ukraine's example were grouped according parameters with construction based SOM-Ward algorithm. It allowed determining condition Ukraine during 2017-2020 accordingly type stability. Taking into account changes in over when adjusting fiscal policy. idea that simplifying an its active application will allow visualizing information about which promote transparency increase trust formation priorities policy level.

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ژورنال

عنوان ژورنال: Universal journal of accounting and finance

سال: 2021

ISSN: ['2331-9712', '2331-9720']

DOI: https://doi.org/10.13189/ujaf.2021.090633