Система комплексной оценки финансово-хозяйственной деятельности организаций бюджетной сферы на основе годовой бухгалтерской отчетности

Abstract

In order to achieve an increase in public services quality and at the same time optimize budget expenditures there has been consistently formed the system that encourages budget institutions to develop various income-generating activities. The current practice of “dual” financing forces us to revise existing approaches to planning and evaluating the financial and economic activities of state institutions. The methods of financial analysis of budgetary institutions, the system of indicators of financial stability complex assessment, efficiency and effectiveness of their activities are considered. In order to form a system of economic indicators for a comprehensive assessment of the financial and economic activities of public sector organizations, a comparative analysis of the reporting of budgetary and commercial organizations was carried out, modern systems and methods of financial analysis of accounting statements were studied and methodological recommendations describing a specific system of indicators for assessing the performance of budgetary institutions were formed. The system under consideration involves carrying out analytical procedures sequentially from collecting information and express analysis, which allows determining the need, direction and scope of further analysis, to a detailed assessment of the financial stability, efficiency and effectiveness of the institution's activities (both in general by state assignment and income-generating activities, and directly by the efficiency of the use of property). The need for relevant and objective methods of analysis and evaluation is confirmed as a tool that contributes to improving (with correct application) the quality of services and the efficiency of budgetary institutions financial and economic activities. The formed system of indicators can be used to conduct internal and external monitoring and forecasting of the budgetary institutions activities, regardless of the field of activity, as well as the basis for the analytical techniques formation or improvement.