Напрями проведення аналізу доходів і витрат бюджетної установи

Abstract

Budgetary institutions operate at the expense of taxpayers. Therefore, the analysis of revenues and expenditures of budgetary institutions is always relevant, and especially in periods of economic and political reforms in the state. The purpose of the article is to determine the main directions of the analysis of the formation of revenues and expenditures by budgetary institutions, taking into account the peculiarities of their functioning. It was proposed to carry out a structural-dynamic analysis of revenues of budgetary institutions in the following areas: by the nature of revenues (revenues from exchange and non-exchange transactions); by source of revenues (revenues of the general and special fund). Along with this it is advisable to carry out a analysis of expenditures of budgetary institutions in the following areas: by the nature of formation (expenditures from the exchange and non-exchange transactions); by the economic characteristic (current, capital and unallocated expenses); by the functional characteristic; by the completeness of use; by the source of expenditure; by the elements of expenditures of exchange transactions. Parametric analysis is used to assess the effectiveness of the costs incurred and includes the calculation of the next indicators: the cost on the total number of employees of the budgetary institution; the cost on the number of employees, those directly involved in the provision of services; the costs per consumer services; the expenses on the maintenance of all assets of the budgetary institution. In order to comprehensively assess the effectiveness of the costs incurred, in addition to quantitative indicators, it is necessary to conduct a qualitative assessment of the services provided. The system of grades was proposed for the estimation of services provided. Such system can be formed by applying the heuristic techniques (survey, questionnaire, etc.). The results of a comprehensive analysis of the revenues and expenditures of budgetary institutions form the information base necessary for making effective decisions on the management of revenues and expenditures of such institutions.