Contract Management in Budgetary Institutions
Major: Finance, Banking and Insurance
Code of subject: 7.072.02.E.030
Lecturer: assos.prof. Pikhotska Olha
Semester: 3 семестр
Mode of study: денна
Завдання: Studying the discipline involves the formation of the following competencies: general competences: - ability to abstract thinking, analysis and synthesis; - the ability to identify, pose and solve problems; - the ability to motivate people to move towards a common goal; - the ability to act on the basis of ethical considerations (motives); special competences: - the ability to apply managerial skills in the field of finance, banking and insurance; - the ability to apply interdisciplinary approaches when solving complex tasks and problems in the field of finance, banking and insurance; - the ability to carry out scientific research in the field of finance, banking and insurance, taking into account the tasks and existing limitations; - the ability to apply promising scientific directions of public finance management, form strategies for socio-economic development and budgets of territorial communities, analyze their implementation, provide a control system, opportunities for attracting investment resources, in particular through municipal borrowing.
Learning outcomes: As a result of studying the academic discipline, the student must be able to demonstrate the following learning outcomes: - to know: conceptual knowledge acquired in the process of training and professional activity, including certain knowledge of modern achievements; critically analyze the main theories, principles, methods and concepts in education and professional activity; - to be able to solve complex, unpredictable tasks and problems in specialized areas of professional activity and/or training, which involves the collection and interpretation of information (data), the selection of methods and tools, the use of innovative approaches. As a result of studying the academic discipline, the student must be able to demonstrate the following program learning outcomes: - adapt and modify existing scientific approaches and methods to specific situations of professional activity; - communicate freely in a foreign language orally and in writing on professional and scientific issues, present and discuss research results; - present research results orally and in writing in an accessible and reasoned manner, participate in professional discussions; - to solve ethical dilemmas based on the norms of the law, ethical principles and universal human values; - apply management decisions in the field of finance, banking and insurance; - to present the results of one's own research, in particular, by preparing scientific publications and speaking at scientific events; - use the information systems of state financial bodies and corporate information systems, electronic systems for transferring banking information, interbank and other payment systems.
Required prior and related subjects: - budget management - study of the process of budget resources management - public debt management
Summary of the subject: Organization of economic activity of budgetary institutions. Estimated financing of budgetary institutions. Budgetary and extra-budgetary sources of funding in ensuring the functioning of public sector institutions. Features of budgetary institutions' business operations. Economic and contractual relations in the budget sphere. Participants in economic and contractual relations. General procedure for concluding business agreements with budgetary institutions. Principles of public procurement by budget managers. Execution of agreements with the participation of an institution financed from the State budget.
Опис: Organization of economic activity of budgetary institutions. Estimated financing of budgetary institutions. Budgetary and extra-budgetary sources of funding in ensuring the functioning of public sector institutions. Features of budgetary institutions' business operations. Economic and contractual relations in the budget sphere. Participants in economic and contractual relations. General procedure for concluding business agreements with budgetary institutions. Principles of public procurement by budget managers. Execution of agreements with the participation of an institution financed from the State budget.
Assessment methods and criteria: - current control (30 points) - exam (70 points)
Критерії оцінювання результатів навчання: Current control of the level of knowledge in oral form, written test form, solving problems and solving problem situations - 15 points; individual research task - 15 points. Examination control involves a written component - 60 points, an oral component - 10 points.
Порядок та критерії виставляння балів та оцінок: Current control is carried out during the semester. Tasks of current and examination control contain tests of the 1st level of complexity (covering the text material of the academic discipline, requiring the choice of one of 5 options for text answers) and tests of the 2nd level of complexity (covering the material of practical classes, providing for the choice of one of 5 options of numerical answers
Recommended books: 1. Budget Code of Ukraine dated July 8, 2010 No. 2456-VI [Electronic resource]. – Access mode: https://zakon.rada.gov.ua/go/2456-17. 2. Economic Code of Ukraine: Code of Ukraine dated January 16, 2003 No. 436-IV [Electronic resource]. - Access mode: https://zakon.rada.gov.ua/laws/show/436-15#Text 3. Civil Code of Ukraine: Code of Ukraine dated January 16, 2003 No. 435-IV [Electronic resource]. – Access mode: https://ips.ligazakon.net/document/T030435?an=843030 4. On public procurement: Law of Ukraine dated December 25, 2015 No. 922-VIII [Electronic resource]. - Access mode: https://zakon.rada.gov.ua/laws/show/922-19#Text 5. The budget system: a study guide / Pihotska O. M., Furdychko L. E., Sinyutka N. G. - Lviv: TNEU, 2019. - 328 p. 6. Atamas P.Y., Atamas O.P. Accounting in budgetary institutions. 5th ed., revision. and additional Education manual Kyiv: Center for Educational Literature, 2018. 392 p. 7. Accounting in budgetary institutions: Study guide. 2nd ed., corrections./ According to general ed. Lenia V.S. Kyiv: Caravela, 2017. 564 p. 8. V. Urliuk Compliance with budget legislation during the conclusion of procurement contracts for the needs of the next budget period / Advisor in the field of public procurement / [Electronic resource]. – Access mode: https://radnuk.com.ua/praktyka_zakupivel/dotrymannia-biudzhetnoho-zakonodavstva-pid-chas-ukladennia-dohovoriv-pro-zakupivliu-dlia-potreb-nastupnoho-biudzhetnoho-periodu/ 9. Pihotskyi V.F., Pihotska O.M. Formation of revenues and use of funds of the special fund of the State Budget of Ukraine // Effective economy. – 2020. – No. 12 – DOI: 10.32702/2307-2105-2020.12.56. 10. Bezverkhy K. V. Accounting in budget institutions: Education. manual Kyiv: "Center for Educational Literature", 2020. 312 p. 11. T. Voronkova, A. Melnyk Forms and methods of financial support for the activities of budget institutions. Investments: practice and experience No. 21—22/2020 p. 69-72 [Electronic resource]. – Access mode: http://www.investplan.com.ua/pdf/21-22_2020/13.pdf
Уніфікований додаток: Lviv Polytechnic National University ensures the realization of the right of persons with disabilities to obtain higher education. Inclusive educational services are provided by the Service of accessibility to learning opportunities "Without restrictions", the purpose of which is to provide permanent individual support for the educational process of students with disabilities and chronic diseases. An important tool for the implementation of the inclusive educational policy at the University is the Program for improving the qualifications of scientific and pedagogical workers and educational and support staff in the field of social inclusion and inclusive education.
Академічна доброчесність: The policy regarding the academic integrity of participants in the educational process is formed on the basis of compliance with the principles of academic integrity, taking into account the norms "Regulations on Academic Integrity at the Lviv Polytechnic National University