ACCOUNTING ORGANIZATION AND ALLOCATION OF PRODUCTION COSTS ON METALLURGICAL ENTERPRISES

Анотація

Introduction. Features of reforming the accounting system in budgetary institutions, current problems of the transition period and ways to solve them are considered. An analysis of the gradual reform of the accounting of public sector entities. It is determined that the current conditions of the budget system of Ukraine are characterized by the presence of a number of problematic issues in the organization of accounting for budget execution and evaluation of the effectiveness of the use of funds in budgetary institutions. It is established that the reform of the accounting of public sector entities associated with the introduction of NP (S) BODS from January 1, 2017 is only the current stage and requires a comprehensive analysis of the effective use of budget funds of general and special funds. It is noted that the analysis of the effectiveness of the use of budgetary institutions will provide complete information about the real economic condition of the organization, identify unused internal reserves for further development and ensure more efficient targeted use of state and own allocations. The object of the study is the financial statements of KZ «NVK G24» in the Dnipropetrovsk region. It is proposed to use management accounting and analysis in order to carry out a step-by-step analysis of the effective use of funds. An algorithm for a comprehensive analysis of the receipt of funds, revenues and expenditures of the budget institution has been developed. Management analysis is considered as part of the management accounting system and as part of economic analysis. The main directions of improvement and modernization of accounting in budgetary institutions of Ukraine in order to ensure absolute openness and transparency of accounting are considered. It is established that the managerial analysis of the efficiency of the use of funds is a necessary component of effective management of the public sector entity. Purpose. To analyze the implementation of the Strategy for reforming the accounting system in the public sector and the development of stages of implementation of management accounting by public sector entities on the example of the Municipal Institution «Educational Complex № 24» in Kamyanske in Dnipropetrovsk region. Method (methodology). Method of system analysis, methods of causal analysis, tabular method, time series, relative indicators. Results. The result of the research is a theoretical generalization and practical recommendations for methodological aspects of the application of management accounting and analysis of non-profit organizations by analyzing the effectiveness of the use of funds from the special fund.

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