Лободіна, ЗорянаLobodina, ZorianaZhyber, TetianaЖибер, Тетяна ВасилівнаBerezka, KaterynaБерезька, КатеринаTrush, VolodymyrТруш, Володимир2026-05-182026-05-182026SFA modeling as a tool for diagnosing the efficiency of budget expenditures for inclusive community development / Zoriana Lobodina, Tetiana Zhyber, Kateryna Berezka [et al.] // Фінансово-кредитна діяльність: проблеми теорії та практики : зб. наук. пр. / Харків. навч.-наук. ін-т ДВНЗ «Ун-т банк. справи» ; [редкол.: Б. Самородов (голов. ред.) та ін.]. – Харків, 2026. – Т. 1, № 66. – С. 248–265.2306-4994https://ir.kneu.edu.ua/handle/2010/54585The study is devoted to the problems of inclusive development at the level of local communities of Ukraine, which is of particular importance in the context of demographic changes and the consequences of hostilities. The need for a comprehensive assessment of the effectiveness of budget support for social inclusion, with an emphasis on children brought up in single-parent families, is substantiated. Such an assessment should take into account not only the completeness of the financial support specified in the passports of budget programs, but also the ability to implement them and the degree of direct connection with the beneficiaries. To achieve the goals of the study, the method of stochastic boundary analysis (SFA) was applied, which makes it possible to separate inefficiency from random perturbations by dividing stochastic components into symmetric (random) and asymmetric (associated with inefficiency). Two models have been developed (in the R environment): to assess the effectiveness of budget support for social inclusion and to analyze the inclusion of children from single-parent families in community development programs. This allows us to identify communities with the most efficient use of budget resources, as well as those where the potential for inclusive development remains unrealized. Testing of modeling on practical data revealed two key results: Ukraine lacks the full amount of data necessary to model the preliminary assessment of budget expenditures related to inclusive development; The current structure of budget program passports does not integrate personnel and institutional expenditures with the measures implemented by them, and the available data are excessively aggregated, fragmented, and incompatible between communities. The proposed approach can be used as an analytical tool for the formation of state policy of social inclusion and assessment of the effectiveness of relevant budget programs at the local level, as well as a basis for improving the implementation of inclusive development policy in the field of local self-government in Ukraine.enStochastic Frontier Analysis (SFA)budget expendituresbudget expenditure efficiencybudget expenditure efficiency assessmentinclusive community developmentpublic financial resourcesbudget program passportssocial transferspublic finance auditстохастичний граничний аналіз (SFA)видатки бюджетуефективність видатків бюджетуоцінка ефективності видатків бюджетуінклюзивний розвиток громадпублічні фінансові ресурсипаспорти бюджетних програмсоціальні трансфертиаудит публічних фінансівArticlehttps://doi.org/10.55643/fcaptp.1.66.2026.5030