Improvement of internal control of formation and execution of estimates indicators in primary education institutions

Abstract

The article deals with the concepts, content and components of the budget institution's accounting and control system. The accounting and analytical approaches to the internal control of the formation and implementation of budget indicators in the institutions of professional before higher education have been revealed. The concept, purpose and goals of management accounting have been defined and the model of introduction of elements of management accounting has been provided for providing the internal accounting data of the system of formation of planned estimates of revenues and expenditures. The content and substantiated functions of each of the elements of budget planning have been revealed, the types of indicators that reflect the activities of a budgetary institution have been defined and the basis for the budget planning and their influence on the formation of the budget of an individual budgetary institution have been revealed. The proposed model reflects the consistent transition of information flow from accounting, control and analysis to management decision making to optimize the process of formation and implementation of estimates in professional higher education institutions, taking into account the influence of internal and external factors. It has been substantiated that the establishment of responsibility centres in the institution provides timely and complete information on the current state of performance of the budget indicators. This information is further processed in the process of internal control and analysis of the performance of the estimates. The main tasks have been determined, the solution of which contributes to the achievement of the goals of internal financial control of the targeted use of budgetary funds in institutions of higher education. The internal control system has been designed to verify the appropriateness and reliability of the information flow. The purpose of internal control is to evaluate the effectiveness of the institution and the purposeful use of its budget. Specific methodological methods of management accounting and internal control within the framework of the model are determined by the tasks of ensuring the discipline of spending budget funds, improving the efficiency of use of public resources. It has been proposed to establish responsibility centres in the institution using the existing units to improve the informative content of the estimates of estimated assignments. Розглянуто поняття, зміст та складові кошторису бюджетної установи у системі обліку та контролю. Розкрито обліково-аналітичні підходи до внутрішнього контролю формування та виконання показників кошторису в закладах фахової передвищої освіти. Визначено поняття, мету та цілі управлінського обліку та запропоновано модель упровадження елементів управлінського обліку для забезпечення даними внутрішнього обліку системи формування планових кошторисних показників надходжень та видатків. Розкрито зміст та обґрунтовано функції кожного з елементів бюджетного планування,...