Моделювання облікового забезпечення діяльності розпорядників бюджетних коштів

Abstract

As a result of the research the contents of modelling was defined as a settlement of logical and economic links of the elements of an accounting process required for the effective management system. The requirements to organization models of accounting support were clarified as: completeness, consistency, consideration of common principles. In particular, the principles and functions of modelling of accounting support for budgeting funds administrators’ activity were defined. The concept of accounting support for budgeting fund administrators was clarified as a system of connections, interdependence of the objective, principles, methods and means of provision of administrative information about the budgeting funds administrators’ activity with adequate, accurate and full information about availability, movement and use of assets, capital and liabilities at all stages of turnover within the constant reform of regulatory support aimed at minimizing risks and effective use of budgeting funds. We developed a system model of accounting support for budgeting funds administrators, which combines management stages and reflects organic ties of accounting and budget funds administration by economic entities. Key words: accounting support, management, budgeting funds administrators, assets, capital, liabilities, information base, strategy.