Application linear programming and optimisation methods to improve the effectiveness of budget expeditures in the field financial support the military troops

Abstract

B a c k g r o u n d . The relevance of this article lies in the fact that, in conditions of limited resources, the optimal allocation of financial resources is of great importance for the effective functioning of the state, including military units, as components of the budget system. The purpose of this study is to apply linear programming methods in combination with modern technologies to select the optimal allocation of resources to test a tool that will help institutions, including military units, use financial resources more efficiently and achieve maximum readiness and capabilities with limited budgetary resources. The object of the research. The object of study of this article is the process of financial support of military units as components of the state budget system. M e t h o d s . In the course of the research, the following methods of scientific the following methods of scientific cognition: logical, induction, deduction, classification, grouping - in the study and mechanism of financial support of military units; methods of economic and mathematical modeling, linear programming, formalization - in the formation of the model, its testing on data and development of proposals for its further application. R e s u l t s . The article considers the concept of a military unit from two main aspects: as a military unit and as a budgetary institution managing budgetary funds. Linear programming and modelling methods are used with the help of computer tools and in combination with modern technologies such as Python programming, Google Collaboratory, Jupyter notebook environment, Gurobi optimization library. Based on the results of the study, a financial resource allocation scheme was formed that maximizes the benefit from the use of a limited financial resource. C o n c l u s i o n s . The article explores the possibility of using linear programming methods to determine the optimal allocation of limited financial resources within a military organization among various activities required to meet a specific set of military unit needs, with potential alternative options (groups of options). As a result of the model optimization, the predetermined capabilities of the military unit were satisfied as follows: A – 100%, B – 0%, C – 71%, D – 90%, with the distribution of the financial resource (budget) appearing as follows: A – 29%, B – 0%, C – 37.5%, D – 33.5%, model also ensures 100% utilization of the designated financial resource.