АНАЛІЗ СТРУКТУРИ ТА ДИНАМІКИ ВИТРАТ У НАВЧАЛЬНО-МЕТОДИЧНОМУ ЦЕНТРІ КУЛЬТУРИ

Abstract

The article analyzes the structure and dynamics of costs of the Municipal Institution of Culture "Donetsk Regional Educational and Methodological Center of Culture" in Kramatorsk. Accounting in budgetary institutions is a system of control over the availability and movement of budgetary and extrabudgetary funds, is based on generally accepted principles, performs management, information, control functions and has certain features. The main purpose of the Center is to train and improve the staff of clubs, educational institutions of culture and art, parks of culture and recreation, tourism, the introduction of new forms of management, conducting various cultural and artistic events and growth of artistic creativity. Thus, most of it is allocated to the costs associated with the provision of services and the purchase of materials and equipment for cultural and artistic events. The organization has established a memorial-order form of accounting using the software package "Athens: Salary" and "Fit-budget" to account for records of business transactions in the accounting registers. When determining the amount of expenditures, budgetary institutions should take into account the objective need for funds, based on their basic production indicators and contingents set for institutions, the amount of work performed, staffing, the need for individual programs and planned measures to reduce expenditures in the planning period. All expenditures included in the draft estimate must be substantiated by appropriate calculations for each economic classification code. This means that when drafting the budget, budget institutions provide a detailed breakdown of expenditures for each code of economic classification of expenditures to justify the amount of expenditures. The purpose of the analysis of the implementation of cost estimates is to assess the effectiveness of the allocated material, labor and financial resources, identify deviations of actual expenditures from the estimated allocations, as well as quantify the impact of factors that caused these deviations. It is the analysis of the structure and dynamics of expenditures of the educational and methodical center of culture will help to study in detail the main expenditures of the budget organization.