ФІНАНСОВЕ ПЛАНУВАННЯ ЯК ЕЛЕМЕНТ ЗАБЕЗПЕЧЕННЯ УПРАВЛІННЯ ФІНАНСОВИМИ РЕСУРСАМИ БЮДЖЕТНИХ УСТАНОВ

Abstract

The modern development of the country is characterized by large-scale reforms that require cardinal changes in the entire economic system and additional funding. The state spends a significant part of the funds on the maintenance of budgetary institutions. At the expense of the allocated funds, they ensure the fulfillment of the functions and tasks assigned to them. The issue of a sufficient amount of funding for budgetary institutions is extremely relevant and requires a certain justification. Taking into account the reform of the economic system and the transition to European standards, fundamental changes are also taking place in the system of organizing financial support. There is a need to harmonize the current standards with the requirements provided for in the EU countries. One of the elements of ensuring the management of financial resources of budgetary institutions is financial planning, with the help of which the issues of volumes, directions and timing of receiving funds for daily needs are resolved, their development is ensured, fixed assets are modernized, etc. In the course of organizing and conducting planning, it is important to correctly determine the amount of funding for the coming period. A significant role in solving the issue of sufficient funding is played by the preliminary stages of planning, in the process of which their economic and financial activities for the past period are analyzed, issues of development and areas of activity for the coming period are considered. Taking into account this work, the amount of funding is determined and justified, which is reflected in the estimate. The article deals with the issues of appropriate support for financial planning, and their consistency with the state budget policy. Key stages have been identified that make it possible to identify problems that arise in budgetary institutions and require appropriate financial resources. In the conditions of a well-thought-out and well-planned financing policy, public sector institutions will be able to ensure themselves a decent existence and fully fulfill the tasks assigned to them.