Analysis of activities of non-profit organizations: methodological aspect

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Analysis of activities of non-profit organizations: methodological aspect

Journal Title: Економічний аналіз - Year 2018, Vol 28, Issue 4

Abstract

Introduction. The peculiarities of the functioning of non-profit organizations in Ukraine are identified. The accounting and information support of the analysis of the activity of public sector entities is considered. It is established that the reformation of accounting of public sector entities related to the introduction of the NP (C) BODS from January 1, 2017 requires a comprehensive analysis of the activities of budgetary institutions. It is noted that the analysis of the activity of a budgetary institution will provide full information about the real economic situation of the organization, reveal unused agricultural reserves for further development and ensure more efficient use of targeted state allocations. The object of research is the Main Department of Statistics in the Dnipropetrovsk region. The priori analysis of dynamic changes in cash inflows by type of income is carried out. It is proven that the use of only absolute indicators to estimate the dynamics of revenues is inappropriate. It is noted that the increase in the dynamics of cash inflows to a budgetary institution can testify only to the impact of inflationary processes. It is proposed to analyse the results of the organization's activities in a phased manner: analysis of dynamics and structure. analysis of the actual expenditures of the organization. assessment of the financial performance and determination of the size of the deficit or cash surplus. The algorithm of the complex analysis of the receipts of funds, incomes and expenditures of the budgetary institution is developed. It is established that the analysis of incomes and expenditures and financial results of a budget institution's activity is a necessary component of effective management of a public sector entity. Purpose. The article aims to evaluate the accounting and information support of the analysis of the activities of the public sector entities and to develop the stages of the analysis of the activity of the budget institution of the Main Department of Statistics in the Dnipropetrovsk region. Method (methodology). Method of system analysis, methods of causal analysis, table and graphical methods, dynamic series have been used in this research. Results. The theoretical synthesis and practical recommendations on the methodological aspects of the activities of non-profit organizations through the analysis of dynamics and the structure of cash flow. actual expenses of the organization. assessment of financial performance and determination of the size of the deficit or cash surplus have become the result of the research.

Authors and Affiliations

Alona Khmeliuk, Olena Lomonos, Tetiana Fabrychenko

Keywords

budget allocations. general fund revenues. special fund revenues. expenses. NP (S) BАDS.

EP ID EP515636
DOI -
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