This methodology is being developed to substantiate the allocation of the city of Kyiv’s budget expenditures for the training of students at youth sports schools and high-performance athletes in various sports disciplines, considering the specific aspects of the training processes that affect the operations of these institutions, ensuring the harmonious and physical development of students and athletes. The implementation of this methodology will contribute to improving the efficiency of budget planning and utilization for the development of youth sports and high-performance sports in the city.