Актуальні питання формування та використання кошторисів бюджетних установ

Abstract

У статті акцентована увага на проблеми використання кошторисів в бюджетних установах, досліджено порядок формування та використання кошторисів бюджетних установ. В умовах дефіциту бюджетних коштів актуальним є контроль за їх використанням в установах і організаціях, які фінансуються з державного бюджету країни. Важливу роль в управлінні діяльністю бюджетних установ відіграють раціональна організація та методика обліку й аналізу результатів виконання кошторису.

In the article the accented attention on the problems of the use of estimates in budgetary establishments, the order of forming and use of estimates of budgetary establishments is investigational. In the conditions of deficit of budgetary facilities actual is control after their use in establishments and organizations which are financed from the state budget of country. An estimate of budgetary establishments is the constituent of local budget of the budgetary system of country. Therefore the actual task of the budgetary system is an improvement of mechanism of forming and realization of estimate of budgetary establishments. Important role rational organization and methodology of account and analysis of results of implementation of estimate play in a management activity of budgetary establishments. This question collects greater meaning fulness in the process of approaching of the national system of record-keeping to the international standards of account and accounting. Establishments and organizations which hold back due to facilities of budgets, for providing of the activity and implementation of the functions laid on them make and assert the estimate of profits and charges accordingly with the budgetary settings. Obligatory is implementation of requirement of the relatively primary providing budgetary facilities of charges on payment of labour with extra charges, and also on economic maintenance of establishment. At determination of charges the severe regime of economy of facilities and material values must be provided in the projects of estimates of establishment. To the estimates charges, foreseen by a legislation, can be included only, the necessity of which is conditioned by character of activity of this establishment.