Accounting analysis and control for income and expenditures of the Training and Sports Base of Summer Sports of the Ministry of Defence of Ukraine

Students Name: Hrymaliuk Vladyslav Yuriiovych
Qualification Level: magister
Speciality: Accounting and Taxation
Institute: Institute of Economics and Management
Mode of Study: part
Academic Year: 2020-2021 н.р.
Language of Defence: англійська
Abstract: Hrymaliuk V. Yu., Yastrybskyy M.Ya. (supervisor). Accountiong anylysis and control for income and expenditures of the Training and Sports Base of Summer Sports of the Ministry of Defence of Ukraine. Master’s thesis. – Lviv Polytechnic National University, Lviv 2020. EXTENDED ABSTRACT The significance, role and function of accounting information and the results of analysis and control in the management of budgetary institutions are revealed. The normative regulation of the organization of accounting in the budget sphere and departmental provisions which take into account features of functioning of the organizations of the public sector of economy are resulted. The results of the studied literature sources present currently problematic issues that occur in budget accounting. The proposals of scientists aimed at improving the basic principles of budget accounting in general are generalized and systematized [1; 2]. In accordance with the theme of the master’s work, the proposals formulated by scientists to improve specific objects of revenues and expenditures in the budget accounting system are emphasized [3; 4]. The view of scientists on the analysis and control in the organizations of the state sphere of economy [5] and modernization of budget accounting in general [6] is studied. The development of budget accounting in Ukraine is aimed at harmonization with international standards, and therefore this aspect is studied on the basis of scientific publications of domestic scientists [7; 8]. The paper summarizes the essence, content and purpose of budget financing, features and specifics of accounting, methods of analysis and tools for monitoring the estimates of revenues and expenditures of the budgetary institution. The characteristic of the basic for work of the budgetary organization of departmental subordination is given and the economic estimation of its activity is carried out. The accounting policy is revealed and the analysis of receipts and expenses in the organization is carried out. The methods of primary, synthetic and analytical accounting of revenues and expenditures, their reflection in the reporting and the organization of control activities in the studied organization are given and evaluated. Study object: processes of accounting, analysis and control of financial and economic operations of revenues and expenditures of the Training and Sports Base of Summer Sports of the Ministry of Defense of Ukraine. Scope of research: legislative regulations in the field of accounting regulation, analysis and organization of audit activities of budgetary institutions, taking into account departmental provisions in these areas. Goal of research: generalization of theoretical, normative, legal, methodical and practical aspects of accounting, analysis and control of revenues and expenditures of budget organizations, as well as the formation of proposals for improving certain aspects of accounting, analytical and control activities on the basis for master’s work organization. Research results. Based on the theoretical and applied results of the study, proposals are formulated for the improvement of individual objects of accounting, processes of analysis and control at the studied institution, taking into account departmental regulations in these areas. The expediency of introduction of information systems, in particular one of such programs "1C: Enterprise 8.2 Accounting for budgetary institutions of Ukraine", "SAIL - BUDGET", "BEST REPORT PLUS", "Network - M", "Galaxy" which are suitable for accounting for public sector organizations. It is proposed to establish a formalized form of the Card of analytical accounting of received allocations. We consider it necessary for conducting analytical accounting of budget financing, which is proposed to be opened separately for general and special funds. In addition, the accounting department of the Training and Sports Base of Summer Sports can be offered to keep a book of records of commitments and commitments. Some recommendations for improving the system of control of revenues and expenditures of the Training and Sports Base are given. In particular, it is proposed to create a separate internal control service with delegation of authority to a specific employee. In its functions and job description to introduce specific measures and a plan for controlling the revenues of the special fund, as well as controlling cost savings. This function should be characterized by inspections of various areas of financial and economic activities. Keywords: budgetary institutions, national standards, revenues, expenditures, analysis, control, public sector of the economy. References. 1. Akimova, O.V. (2017). Problems of accounting in the public sector in terms of modernization / Akimova O.V., Gavrilyuk L.O. – Scientific Bulletin DGMA, 2 (23E), 128-132. 2. Gritsak, N. Yu. (2015). Updated positions of accounting in budgetary institutions of Ukraine / N. Yu. Hrytsak, SG Melnychuk // Finance, Accounting and Auditing, 2 (26), 190-204. 3. Bondarenko, N.M. (2017). Modern approaches to the essence of revenues and expenditures of budgetary institutions // Economy and Society: electr. profession. ed., 8. – Retrieved from: http://www.economyandsociety.in.ua/journal/8_ukr/119.pdfС. 4. Karpenko, N.G. (2017). Tasks and procedure for reflection in the accounting of expenditures of budgetary institutions. Young scientist, 5 (45). 5. Zarosilo, A. (2017). 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