In the Armed Forces of Ukraine, work continues to improve the efficiency of defense planning and the management of defense resources. Today, during defense planning, Ukraine is trying to move from planning based on threats to defense planning, focused on the achievement by troops (forces) of the capabilities necessary to carry out the tasks assigned to them, taking into account the economic capabilities of the state. The list of tasks of the Armed Forces of Ukraine is determined based on the likely scenarios of their use. One of the key points in the effective planning of the use of the Armed Forces according to the appropriate scenario is the correct, well-founded determination of the amount of necessary defense resources (human, material, technical, financial). At the present stage of the transformation of the defense planning system into NATO standards and the application of the capacity-based planning method, it is necessary to improve the existing approaches to the allocation of financial resources allocated by the state, especially in the conditions of incomplete provision of existing defense needs. The article reveals the views of the authors on the solution of the problem of rational distribution of financial resources for the main measures of the construction of the Armed Forces of Ukraine, as well as the distribution of budget expenditures by directions, taking into account the economic indicators of the state's development. The article reveals the general structure of the methodological approach and the structural-logical scheme of the methodology for the allocation of allocated financial resources for the main measures of the construction of the Armed Forces of Ukraine. The developed methodology, in contrast to the existing ones, allows: first, to take into account the economic indicators of the state when distributing the allocated financial resources; secondly, to propose the most rational distribution of the allocated financial resources, both between measures of building the Armed Forces of Ukraine, and types of resources in order to maximize the level of implementation of all measures of building the Armed Forces of Ukraine. The application of the methodology in the defense planning system will improve the efficiency of planning the development of the Armed Forces of Ukraine and the validity of the expected development results in the plans, will increase the efficiency of spending budget funds on measures to build the Armed Forces of Ukraine, and will also allow to reasonably form the indicators of the needs of the Armed Forces of Ukraine for the main measures of their construction. taking into account the adequacy of the economic capabilities of the state for their provision for a certain period.