ACCOUNTING OF MUSEUM EXHIBITS: THE EXPERIENCE OF THE REPUBLIC OF POLAND

Анотація

Introduction. In times of crisis, it is extremely important for business entities, including the public sector in general, and museum institutions in particular to make the most of all available levers for optimizing activities. Accounting as an information source for resource management, of course, plays an important role in such matters. Museum objects are one of the main types of assets of museum institutions. The efficiency of the use of budget funds depends on the rationality of their accounting and control. The purpose of the article is to study and critically analyze the experience of accounting for museum objects in the Republic of Poland and substantiate the prospects for the application of similar approaches in Ukraine. Methods (methodology). General scientific methods, in particular theoretical generalization and analysis, were used to establish the possibilities of applying the positive Polish experience of accounting for museum objects (non-current assets) in Ukraine. Results. According to the results of the research, the experience of organizing the accounting of the acquisition of museum objects, which is available in the Republic of Poland, is highlighted. The specifics of classification, evaluation and recognition of acquired museum objects as part of assets are characterized, their classification is proposed, approaches to the reflection of these values in the system of accounting accounts are substantiated.

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