Organization of accounting of non-financial assets of state institutions

Abstract

Introduction. The article examines the economic essence of accounting organization in state institutions. The main task of the organization of accounting in state institutions is to ensure the efficiency of accounting and reporting. What can be done through the construction of a rational, integral, comprehensive and transparent accounting system. Purpose. Systematization and grouping of recommendations on the formation of a model of the integral organization of accounting of non-financial assets of state institutions, taking into account various factors. Method (methodology). The research uses general scientific and special research methods. The analysis was used in the research of scientific and normative-legal literature, the logical and empirical method in evaluating the organization of accounting in state institutions, as well as the method of systematization and grouping in determining the factors influencing the organization of accounting, and based on the modelling method, the algorithm of the organization of accounting in state institutions. Results. The conceptual provisions regarding the formation of a complete system of accounting organization of non-financial assets in terms of identification of the system of factors and the algorithm of organization of accounting in state institutions, which forms the theoretical and practical prerequisites for identification and evaluation of the effectiveness of the accounting system, have been substantiated and improved. The essence of the organization of accounting is revealed, as a set of activities and processes carried out by the head of the institution or an authorized person, aimed at organizing, ordering, grouping and summarizing the main elements, taking into account internal and external factors, into a single accounting environment of the state institution, with the aim of forming a rational and effective accounting system, the indicators of which are the basis for making management decisions, which in practice makes it possible to continuously and effectively improve the management of a state institution.