The concept of assessing the City Council management control level for effective decision making

Abstract

In present paper, time series models of revenues and expenses of general and special local budget fund in Zaporizhzhia City Council for 2017-2020 are built. The possibility of forecasting time series has been investigated on the example of local budget revenues and expenses. The concept of assessing the level of management control which consists of information-analytical circuit, analysis and modeling circuit, and decision-making circuit has been proposed. The best options for absolute and comparative economic efficiency of accounting and economic expenses of management control have been substantiated. The forecast for calculating the absolute and comparative economic efficiency of management control on the data of Zaporizhzhia City Council is shown and the annual economic effect from its implementation is calculated. The methodological approaches to the analysis of income and expenses of the general and special fund have been improved. They, unlike existing methods, include time series modeling and studies describing complex changes in parameters over time. This made it possible to carry out high-quality management control and increase the efficiency of activities. The SPSS Statistics data analysis package is used for data processing, test assumption and building the future strategy.