Analysis of the property potential of the state budgetary institution

Budget institutions are a special category of institutions. They are created by state authorities of the Russian Federation, a subject of the Russian Federation, local self-government in order to carry out socio-cultural, scientific, technical or managerial functions. The property potential of an institution is formed by its assets, which are divided into financial and non-financial. The economic analysis of property potential is based on the study of assets to determine the significance of economic processes and phenomena in an institution in order to develop management decisions. Analysis of the assets of a budgetary institution is one of the areas of analysis in assessing its property status. Based on the results of the analysis, development prospects are determined; the strategy for the functioning of the institution is adjusted within the framework of result-oriented budgeting. The scientific article analyzes the property situation in the State Budgetary Institution of Health of the Republic of Mordovia «Republican Hospital». The purpose of the analysis of the property potential of a healthcare institution is to assess the security and effectiveness of the use of non-financial and financial assets of the institution by type of activity (government assignment, income-generating activities, etc.). When analyzing the property potential, it is necessary to assess the degree of dependence of the institution on budget financing. This is necessary to justify the strategy for the development of budgetary activities and income-generating activities in order to increase the efficiency of using the assets of a budgetary institution that form property potential.