Analyzing and Controlling the Provision of Budgetary Institution with Financial Resources

Анотація

The article is aimed at covering the scientific and practical aspects of analysis and control of the peculiarities of financial resources formation, as well as developing proposals as to assessing the provision of budget institution with financial resources. The relevance of the topic is stipulated by the need to analyze and search for a mechanism for assessing the provision of budget institution with financial resources. The characteristic features of financial resources of budget institutions are provided. It is emphasized that, in terms of analysis of the provision of budget institution with financial resources, the following kinds of resources should be considered: labor resources, fixed assets, and material circulating resources. The peculiarities of functioning of budget institutions necessitate researching of new methodological and organizational approaches to analysis and control, as the specifics of their activities include special requirements for the formation of information, necessary for accounting and control purposes. The article considers tasks of analysis and control of financial resources of budget institutions.

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