УДОСКОНАЛЕННЯ ОБЛІКОВО-АНАЛІТИЧНОГО ЗАБЕЗПЕЧЕННЯ ФОРМУВАННЯ І ВИКОНАННЯ КОШТОРИСУ ДОХОДІВ І ВИДАТКІВ БЮДЖЕТНИХ УСТАНОВ

Abstract

The current state and development of market relations in Ukraine leads to improved management of all economic entities, especially budget institutions, which are the primary link in the budget system. The source of funding for their activities are budget funds allocated to these institutions from the budgets of different levels, the amount of which is determined by the main financial document – the budget. Rational and effective management of financial flows of the state is possible with a well-established system of formation and use of funds by budgetary institutions that ensure the performance of functions assigned to the state. In this context, the role and importance of accounting and analytical support for the formation and implementation of estimates of revenues and expenditures of budgetary institutions is growing significantly. Misuse, inefficient and illegal use of public funds by their managers at various levels is quite common. This issue is especially relevant in conditions of financial and economic instability, as the formation of the revenue side of budgets at all levels is influenced by a combination of many external and internal factors, including the implementation of budget estimates. The concept of "organization of accounting and analytical support" included a new feature, which more accurately characterizes the definition under study. The difference between the new definition is that accounting and analytical support is understood not as a result (as in most definitions), but as a process of bringing information to users ("combination of information flows"). The components of the organizational and information model of the analysis of the budget are objects, subjects of analysis, the system of economic indicators, information support, methods of analytical research, generalization and implementation of analysis results. Thanks to the analysis it is possible to exercise effective control over the distribution and use of available budgetary resources of the institution. An equally important component is the organization of accounting in the formation and implementation of estimates of revenues and expenditures of budgetary institutions in the direction of accounting automation, which will expand budget management – control over the implementation of monthly expenditures approved by the budget and allocation plan for the current year.