METHODICAL APPROACHES TO ANALYSIS INCOME AND EXPENDITURE BY BUDGET FUNDS MANAGERS

Arkady Zarosylo

Abstract


Introduction. The reforming of the public sector accounting requires the examination of new methodological approaches to analyzing budget administrators’ incomes and expenditures; developing analytical information to forecast incomes and expenses in order to make reasonable decisions. Methods. The author created the data basis of original financial documentation of 10 public secter enterprises in Ukraine over the period of 2015-2017 to provide the informative basis of empirical research studies. The data source on the condition of normative regulation of accounting and analytical procedures of budget fund managers in Ukraine was the data basis of legislative acts of Verkhovna Rada of Ukraine. Research methodology is based on theoretical insights into the problem and scientific instrumentation that contained the critical content-analysis of original financial statements, reporting documents of public sector enterprise in Ukraine, comparative analysis of normative documents of Ukrainian legislative acts. Results. The article summarizes the methodical approaches of incomes and expenditures analysis. The classification of revenues and expenses for exchange and non-exchange transactions is specified, the information base for the analysis is defined. The directions and indicators for the analysis of income and expenses are proposed in order to forecast them and to evaluate the efficiency of using budget resources. Discussion. In the context of the public sector accounting reformation, the further research of the methodology to analyze the incomes and expenditures by budget administrators is required

Keywords


income; expenses; expenditures; general fund; special fund; exchange operations; budget funds managers; analysis; forecasting

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References


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DOI: https://doi.org/10.35774/ibo2017.03.095

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"Scientific Club "SOPHUS"
West Ukrainian National University
Higher Education Institution "Podillia State University"