Методологічні аспекти аналізу власного капіталу бюджетної установи

Abstract

Reform the public sector of the Ukrainian economy involves the denationalization of budgetary institutions and the commercialization of their services. To make an effective decision on reforming an institution, the impartial information about its financial position, the level of financial support is required. In the process of assessing the financial state of a budgetary institution, an important role belongs to the analysis of equity. The purpose of the article is to develop methodological positions and practical recommendations for conducting budgetary institution equity analysis. It was established that the decisive impact on the formation of the equity capacity have such as statements as the paid-in capital and the financial result of the estimate execution. The expediency of carrying out the structural and dynamic analysis of equity with the detection of change tendencies of its volumes in general and separately for each component was proved. On the basis of structural and dynamic analysis it was proposed to distinguish the following types of financial support of the budgetary institution: good, satisfactory and unsatisfactory. Good status of financial support is formed by the increase in the amount of paid-in capital and the excess of income over expenditures within the special fund; the satisfactory status involves the growth in the amount of invested capital and the financial result of the implementation of the budget for general and special funds in full; the unsatisfactory status is the decrease in the amount of invested capital and underperformance in terms of filling the special fund. Parametric equity analysis involves the following groups of indicators: the first group includes indicators of the ratio of equity and income (general and special funds), equity and capital expenditures (general and special funds); to the second group includes the indicators that reflect the ratio of different types of capital and characterize the financial independence of the institution from external sources of financing; the third group includes the indicators of the ratio of equity and its components.