Бухгалтерский и управленческий учет, как элементы бюджетирования финансовых и нефинансовых активов государственного учреждения в режиме дистанционной работы на примере Московского авиационного института (национального исследовательского университета)

Abstract

Quarantine 2020 launched a large-scale switching of all organizations to the use of IT technologies for remote work, both for delivery of wide range of works and services, and the institution management. Since the management, from an economic point of view, is based on financial indicators, the process of budgeting also involves getting information about income and expenses from the workplace (remote) places of employees or users. In many institutions, this process has already been adjusted, but according to the authors, the introduced standards of the public sector should also affect this process, that means, the approach of the international financial reporting system and reporting standards of the public sector should allow taking into consideretion not only financial flows, but also non-financial assets of the institution. This topic is covered in this article.