УПРАВЛІНСЬКИЙ ОБЛІК ЯК СУЧАСНА ОБЛІКОВА ПАРАДИГМА БЮДЖЕТНИХ УСТАНОВ

Abstract

The article examines the trends of transformation of the accounting system in public institutions in the direction of implementing management accounting as a source of data to ensure the processes of medium and long-term planning, assessing the effectiveness of budget programs and determining the degree of public policy goals. The peculiarities of financial and economic activities of budgetary institutions, which play an important role in the process of formation of accounting and analytical support and should be taken into account in the implementation of management accounting. The tasks to be solved within the framework of management accounting in budgetary institutions are formulated. The specifics of the impact on the process of preparation of accounting and analytical information produced by management accounting, the level of managers of budget funds within the unified system of management of public financial resources.The role of key performance indicators (KPIs) based on a balanced system of indicators in the implementation of management accounting in budgetary institutions as a means of providing accounting and analytical data of the process of risk-oriented management. The content and basic normative regulation of application of program-targeted budgeting in institutions of the budget sphere are analyzed. The expediency of introducing the method of budgeting on the basis of results in budgetary institutions due to its difference from the article-by-article method of budget formation is considered. The advantages of using the results-based budgeting method in Ukraine are shown. The necessity of further introduction of the results-based budgeting method in Ukraine as a measure to improve the public financial management system is substantiated. The list of issues that should be resolved in the process of implementation of budgeting technology in the institutions of the budget sphere on the basis of results in the application of the program-target method of management of public financial resources. The reasons for the unpreparedness of the domestic public finance management system to implement a results-oriented budgeting methodology, as well as the prerequisites for overcoming such negative phenomena that may be the key to the introduction of such accounting and analytical technology.