BUSINESS INFORM №7-2014

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41

Section: Accounting and Auditing
UDC 657.631
Maksimovа V. F.
Prospects for Improving the Accounting System in Budgetary Institutions (p. 230 - 234)
The purpose of the article is to establish ways of solving the problem of the growing requirements of management system for the content, composition and filling of information for decision-making in the budgetary institutions. Ways to improve the organization of workers of accounting services was suggested, including taking into account the introduction of elements or subsystems intraeconomic accounting. The industry-specific budget institutions were taken into account, organizational problems of improving accounting and analytical support for management and ways of their high-quality solutions were considered. As a result of scientific research the possibility of solving the problem of improving the quality of the management information base was proved, which are based on accounting queries of leaders of the specific hierarchical level. It was proposed to form and submit it for approval and coordination with higher authorities the calculations confirming the feasibility of changing the direction of the use of budget funds in the form of business plans. The main ways to achieve mutual coordination and interconnection of accounting subsystems and intraeconomic accounting in budgetary institutions were stated. Prospects for further research to improve the information base for management decision-making in the budgetary institutions are related to the need to establish the real needs and demands of the leaders of the various hierarchical levels. Also it is necessary to develop ways to improve the organization of workers of accounting services, including taking into account the maximum use of capacity of computers and achieve this by improving the level of service management processes and improving performance of public institutions in general.
Keywords: budgetary institutions, the control system, subsystem accounting subsystem intraeconomic (management) accounting authority, the credentials workers, improving
Fig.: 1. Tabl.: 1. Bibl.: 8.

Maksimovа Valentyna F. – Doctor of Sciences (Economics), Professor, Head of the Department, Department of Accounting and Auditing, Odesa National Economic University (8 Preobrazhenska Str., Odesa, 65082, Ukraine)
Email: [email protected]

Article is written in Ukrainian
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Reference to this article:
Maksimovа, Valentyna F. (2014) “Prospects for Improving the Accounting System in Budgetary Institutions.” Business Inform 7:230–234.

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