Structural and dynamic analysis in the assessment of financial planning of public sector institutions

The article describes methodological approaches to the organization and conduct of financial analysis of the implementation of plans. The subject of planning, which is considered as the basis for evaluation, are economic units belonging to the public sector of the economy (institutions). The need for a separate consideration of the procedures for constructing an analysis specifically for the budgetary sphere of economic activity is due to the specifics of the operations of institutions and, accordingly, the type of both planned and reporting data. The purpose of the work was to develop a step-by-step process for analyzing the implementation of financial plans of institutions. Structural-dynamic analysis was used as the basic research method. The main task at the same time was set as obtaining a comprehensive general idea of the degree of implementation of plans for individual reporting items. As a result of the work, a set of standard actions, mockups of the analyst’s work tables, reflecting the sequence of analysis, as well as typical analytical conclusions, has been prepared. The proposed materials can be used for different institutions and serve as a basis for integrating analysis into the planning system at the microeconomic level of the public sector. The basic methodology can be supplemented at the next stages of research development by developing and calculating financial coefficients that are adaptable to the budget area of activity.