Analyzing the Activities of the General Directorate of the Pension Fund of Ukraine in the Dnipropetrovsk Region

Анотація

The article is aimed at analyzing the activities of budgetary institution on the example of the General Directorate of the Pension Fund of Ukraine in the Dnipropetrovsk region and providing proposals for development of the institution. A vertical and a horizontal analysis of the assets and sources of the property formation of the GD PFU in the Dnipropetrovsk region for the time period of 2015-2017 is carried out. A scheme of sources of income to the Pension Fund of Ukraine in seven directions in accordance with the current legislation has been built. According to this scheme, the revenues and expenses of the General Directorate of the PFU in the Dnipropetrovsk region are analyzed by the sources of income for 2013-2017. The reasons for the annual increase in expenditures of the General Directorate of the PFU in the Dnipropetrovsk region are substantiated primarily due to demographic processes. It is proved that the current significant and unresolved problem of the pension system remains the budget deficit of the PFU, which makes it impossible to efficiently and productively administrate such an institution. As a result, the problem threatens the financial stability of the most vulnerable part of the population, the elder people, as well as causes increasing dissatisfaction and reduction of productivity of the working-age population, which has no confidence in the future.

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