ANALYSIS OF ENTERPRISE EXPENSES

Анотація

The article is devoted to the analysis of enterprise expenses. The object of the study was the municipal non-profit enterprise «Regional base of special medical supply» of the Kherson regional council. The article analyzes the dynamics of expenditures of the municipal non-profit enterprise «Regional base of special medical supplies» of the Kherson regional council. The structural analysis of expenses of the municipal non-profit enterprise «Regional base of special medical supply» of the Kherson regional council is also carried out. The article provides a dynamic analysis of current expenditures, namely: remuneration of employees of the municipal non-profit enterprise «Regional base of special medical supply» of Kherson regional council, accrual of salaries of employees of the municipal non-profit enterprise «Regional base of special medical supply» of Kherson regional council, expenses for goods and services, expenses for items, materials and equipment, expenses for medicines, expenses for payment of services (except for utilities), expenses for business trips, expenses for payment of utilities and energy, other expenses. The article provides a structural analysis of current expenditures, namely: remuneration of employees of the municipal non-profit enterprise «Regional base of special medical supplies» Kherson regional council, payroll employees of the municipal non-profit enterprise «Regional base of special medical supplies» Kherson regional council, expenditures on goods and services, expenditures on items, materials and equipment, expenditures on medicines, expenditures on services (except utilities), expenditures on business trips, expenditures on utilities and energy, other expenditures. The article presents a structural analysis of capital expenditures, namely expenditures for the purchase of equipment and durable goods. The article presents a dynamic analysis of capital expenditures, namely expenditures for the purchase of equipment and durable goods. The article concludes that the funds allocated from the local budget are insufficient, because, according to the above data, they are allocated less than planned.

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