Организация финансового анализа выполнения планов по видам деятельности бюджетного учреждения

The article is devoted to the peculiarities of the analysis of financial indicators in the context of the activities of organizations of the budget sector of the economy. The aim of the work is to prepare a practically applicable iterative analysis methodology. The object of the study is the financial (expressed in monetary terms) planned and actual values characterizing the activities of the institution. Structural-dynamic analysis was used as the basic research method. As a result of the work carried out, an iterative process of comparing the actual results of the institution’s activities with the planned values was prepared, including layouts of the analyst’s working documents (tables). These tables contain typical indicators for each type of activity separately, and in comparison between types of activities according to the same indicators. The analysis stages are illustrated by model calculations. The specifics of the study reflect the peculiarity of financial reporting inherent in public sector organizations in Russia - the disclosure of both the general indicators of such an organization and the amounts for typical types of activities. The recommended analysis methodology can be used to assess the quality of planned work of both an individual institution and a group of institutions. The methodology can be developed by supplementing the indicators of relationships (profitability, business activity, etc.).