АНАЛІЗ ДОХОДІВ У СИСТЕМІ ВИКОНАННЯ КОШТОРИСУ БЮДЖЕТНОЇ УСТАНОВИ

Abstract

The revenues of budgetary institutions, along with the costs and results of budget execution, are the most specific objects of accounting and analysis of the institution’s activities. Institutions cover their expenses from the state or local budget, since they do not have their own working capital. In turn, the costs are carried out at the expense of the institution’s receipts in pursuance of its revenue side. Even the very concept of revenues of a budgetary institution is often used in the context of the execution of estimates of revenues and expenditures, which emphasizes their close interdependence. Therefore, the income of a budgetary institution in modern conditions is a complex system of relationships that covers not only state authorities, but also society as a whole, that is, the income of a budgetary institution directly affects the social and economic processes taking place in the state. In the course of the research, methods of generalization, comparison and systematization were applied, which made it possible to reveal the essence and significance of the income of a budgetary institution, the methodology and organization of their analysis. The information base of the above study was the accounting data, financial and budgetary statements of the institution. The methodology for analyzing the income of a budgetary institution is presented on the example of the Khrestiv village council of the Chaplynsky district of the Kherson region. It has been substantiated that it is advisable to analyze the income of recipients of budget funds in the context of sources of receipt (general and special fund, and for a special fund – in the context of income from the provision of services (work performed), other income from exchange operations, transfers). The classification of income by exchange and non-exchange transactions has been determined. The income of the special fund is analyzed in detail and recommendations are given for replenishing the income of the village council. The presented results can serve as a basis for further research in the field of analysis of the income of budgetary institutions.