Обліково-аналітичне забезпечення управління фінансовою діяльністю бюджетних установ

Abstract

In modern conditions of development, the efficiency and effectiveness of the activities of institutions of the public sector of the economy, in particular health care institutions, is increasingly determined by the level of information and analytical management support. This is mainly restrained by insufficient development of accounting and analytical functions of management, imperfection of accounting and analytical support for management decision-making. The improvement of accounting and the system of accounting and analytical support is designed to contribute to increasing the validity of management decisions regarding the strategic development of health care institutions. However, practice shows that accounting and analysis do not form a complete system and do not meet management requirements. In theory and in practice, accounting and analytical support is focused on the performance of reporting functions. The service function of accounting and analysis of information users and decision-making subjects is not sufficiently developed. Theoretical and methodological approaches to the creation of an integrated system of accounting and analytical support for the management of a health care institution have not been developed.