Public procurement as a complex object for management accounting in public sector
Journal Title: Вісник Житомирського державного технологічного університету. Серія: економіка, управління та адміністрування - Year 2019, Vol 89, Issue 3
Abstract
In connection with the implementation of budget accounting and public procurement according to international standards, the importance of management accounting in the public sector is enhanced. This especially affects the efficiency of the use of public finance in procurement. The article considers public procurement as a complex object of accounting, which consists of interrelated objects: the subject and the procurement procedure, consisting of elements. The paper focuses on each element, highlights the features of their use in public procurement in accordance with current legislation and suggests the ways to improve the operation of electronic systems in terms of determining the subject of procurement. The analysis of the use of procurement procedures for each element of the subject of procurement is carried out and the need to consider these objects as a whole in order to make management decisions on the use of budgetary funds is proved. The paper highlights the stages of public procurement and proves the importance of a comprehensive public procurement facility at each stage of the tendering process in order to monitor, control and ensure the efficient use of public finances.
Authors and Affiliations
V. O. Psota
Keywords
Related Articles
- EP ID EP666346
- DOI -
- Views 104
- Downloads 0
Dominants for enterprise’s logistic activity development
The theoretical principles of logistic activity of the enterprise are considered. The concept of «logistic activity of an enterprise» is explored. It is noted that the efficiency of logistic activity depends on a wide ra...
Factors and prerequisites for the financial support of housing construction in Ukraine
The development of the construction industry is quite an important component of the country’s economic growth. Construction contributes to the development of related industries, and ensures the implementation of such an...
Budget planning in Ukraine: modern state and prospects for improvement
The research is devoted to the study of the modern state of the implementation of the planning function. It is advisable to introduce the long-term and medium-term financial planning into the Ukrainian practice, which wo...
Methods of marketing and advertising activity evaluation
The result of the business entities’ activities is associated with the development of instruments of the economic processes efficiency determination, including marketing activities. It has determined the purpose of the a...
Methodological principles of economic crime prevention within trade enterprises’ internal audit system
The purpose of the article is the substantiation of organizational and methodological principles of economic crimes preventing within internal audit system of a trade enterprise. Methodology. Methodological and informat...