ОБЛІКОВА ПОЛІТИКА, ЯК ІНСТРУМЕНТ УПРАВЛІННЯ НЕФІНАНСОВИМИ АКТИВАМИ ДЕРЖАВНИХ УСТАНОВ

Abstract

The article examines the accounting policy as one of the elements of the organization of accounting in state institutions, as well as the relationship between the formation of the accounting policy and the main elements and effectiveness of the management of the integral accounting system of non-financial assets of state institutions. The purpose of this article is to study the accounting policy, as the main element of the organization of accounting in state institutions, as well as the relationship between the formation of accounting policy and the effectiveness of managing the integral system of accounting of non-financial assets of state institutions. The economic essence of the accounting policy was studied and analyzed in accordance with scientific and legal sources. It has been established that the accounting policy is one of the important documents of each institution, which defines the main methods, methods and techniques of accounting and reporting. A comprehensive approach to the formation of accounting policy regarding non-financial assets of state institutions has been formed and substantiated, which involves the analysis of the main factors that influence the formation of accounting policy with the determination of their features and impact on the institution's activities. Since the accounting policy and the validity of the application of methods, methods and techniques during accounting has a significant impact on the effectiveness of the functioning of the public sector institution. The accounting policy of state institutions is formed under the influence of various factors, both external and internal, which form organizational and information support. To substantiate the choice of the optimal model of accounting policy formation regarding non-financial assets of state institutions, taking into account internal, external, general and special factors of organizational and information support, which will ensure the formation of an effective and integrated accounting system of non-financial assets.