ACCOUNTING SUPPORT FOR THE MANAGEMENT OF CULTURAL HERITAGE OBJECTS

Abstract

Introduction. The subjects of the public sector of cultural heritage, as a group of institutions that store history in objects, play an important role in maintaining and developing national consciousness and identity. However, the financing mechanism and accounting system inherent in domestic practice need to be modernized to optimize the management of cultural heritage sites and popularize the achievements of national and world cultural heritage. Purpose. The purpose of the article is to analyze the management of the use of budgetary funds in the context of the modern concept of preserving and protecting the national heritage and studying the sectoral problems of accounting for cultural heritage objects. Method (methodology). Method of system analysis, methods of causal analysis, tabular method, relative indicators. Results. The key directions have been identified and the volumes of use of budgetary funds have been analyzed to ensure the activities of the subjects of the state sector of cultural heritage. It is determined that the financing mechanism should include budget allocations based on performance and revenues from the provision of paid services. The priority task to improve the system of financing public sector entities (including the cultural sector) should be the introduction of a mechanism for allocating state budget expenditures based on the economic indicator "cost of public services", which will change the use of budget funds from maintenance to financing cost of quality public services. It is established that the urgent issue is the creation of a national standard for accounting of cultural heritage assets and the development of guidelines for it; supplementing the chart of accounts in the public sector with accounts to display information on the availability and movement of objects of national heritage; creation of an automated system of accounting for cultural heritage assets and introduction of new digital technologies to ensure the development of society and the spread of intercultural dialogue.