Organization of accounting and analysis of activities of the budgetary institution
Автор: Shmirko E.A.
Журнал: Экономика и социум @ekonomika-socium
Статья в выпуске: 11 (42), 2017 года.
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The article deals with the essence and normative regulation of the organization of accounting and analysis of the activities of a budgetary institution. Practical aspects and peculiarities of accounting and analysis, which are determined by the difference between the activity of a budget institution and commercial organizations, are singled out. The author identified the main economic indicators of the budgetary institution for the analysis of its activities. Areas of harmonization and improvement of accounting in the budget institution are formulated.
Budget institution, accounting, budget accounting, activity analysis, budget execution, net operating result, financial statements, budget financing
Короткий адрес: https://sciup.org/140235074
IDR: 140235074