STATEMENT OF MANAGEMENT ACCOUNTING BY DEVELOPING A BUDGETING SYSTEM ON THE BASIS OF FORMING THE FINANCIAL STRUCTURE OF A BUDGETARY INSTITUTION

Abstract

The study was carried out with the aim of developing a budgeting system based on the formation of a financial management structure in a budgetary institution that promotes rational resource functioning, the achievement of established state goals and information objectivity. Based on a survey of specialists in the accounting and financial sphere of budgetary and commercial organizations, the demand was proved and it was established that the priority goals for the use of budgeting are the analysis of income and expenses (26.0% of respondents), detailed control and analysis of information on costs in the context of responsibility centers (23, 4 %). At the same time, specialists in the accounting department of a budgetary institution noted the control of financial resources as the most important goal, as well as the development of methods for encouraging employees based on the implementation of budget items (10.4% of respondents); for specialists in the accounting department of a commercial organization, detailed control and analysis of information on costs in the context of responsibility centers is significant (11.7% of respondents); for scientific workers - analysis of income and expenses (7.8%). The financial structure of organizations has been developed, which is represented by budgetary institutions and commercial enterprises, taking into account not only forms of ownership, but also the specifics of their activities. On the basis of the budgetary structure, a scheme of the consolidated budget of the institution in the divisional and functional aspect, as well as practical recommendations for the development of forms for each of the presented budgets, is proposed. The first step in budgeting is to draw up the structure of responsibility centers, that is, the differentiation of the enterprise into groups of departments with established goals. The second step is the definition of indicators for analyzing the effectiveness of responsibility centers. The application of the developed model will help in the formation of operational, relevant management decisions to achieve the mission of the institution. This tool makes it possible not only to reduce deviations from the state task, but also to achieve the established planned indicators of income-generating activities.