FINANCIAL MONITORING FEATURES FOR EDUCATION AND RESEARCH FARMS OF AGRICULTURAL BUDGETARY INSTITUTIONS
Journal Title: Вісник Одеського національного університету. Економіка. - Year 2016, Vol 21, Issue 2
Abstract
The article highlights the financial monitoring features and offers the basic indicators of its implementation at education and research farms of agricultural budgetary institution. The case study for its peculiarities defined is Separated Subdivision of NULES of Ukraine «Velykosnytinske Education and Research Farm named after O. Muzychenka», the financial monitoring of which allowed offering the enterprise certain directions to improve efficiency under modern conditions. While carrying out financial monitoring of education and research farms, there should be awareness that such farms are based on self-supporting, being non-profit institutions that function as public institutions. Consequently, they make estimates. The specific features of financial statements and reports are due to the fact that revenues of educational and research farms are derived from the special fund. Financial monitoring for education and research farms of agricultural budgetary institution is proven to be implemented by using traditional analysis given the peculiarities of budgetary institutions.
Authors and Affiliations
L. A. Oliynik, V. H. Dobrivskyi
Keywords
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