BUSINESS INFORM №12-2013

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48

Section: Accounting and Auditing
UDC 657.1.012.1
Khorunzhak N. M.
Organisational Grounds of Development of the Accounting Systems of Budget Institutions under Modern Conditions (p. 269 - 275)
The goal of the article lies in conducting a theoretical and organisational justification of formation of a modernised information system of management of budget institutions oriented at ensuring optimisation of their activity. On the basis of the analysis of existing author’s positions, the article draws a conclusion about expediency of development of the improved structure of this system and identifies authorities of responsible persons in it. The idea of the position lies in achievement of the most complete provision of managers with accounting information on the basis of application of methods and procedures of managerial accounting. In the result of scientific studies, the article forms recommendations on the structure of the information accounting system of a budget institution and delimitation of authorities between accounting personnel in it. On this basis the article gives recommendation clarifications of qualification characteristics and obligations (authorities) of the accounting personnel. Prospectiveness of further studies is connected with the need in formation of methodological grounds of managerial accounting in budget institutions and distribution of application of analytical methods not only when carrying out management of the current activity but also when assessing strategic tasks.
Keywords: budget institutions, information accounting system, optimisation, managerial accounting, structure, authorities
Fig.: 2. Tabl.: 2. Bibl.: 13.

Khorunzhak Nadiya M. – Doctor of Sciences (Economics), Professor, Professor, Department of Accounting and Taxation, West Ukrainian National University (11 Lvivska Str., Ternopil, 46009, Ukraine)
Email: [email protected]

Article is written in Ukrainian
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Reference to this article:
Khorunzhak, Nadiya M. (2013) “Organisational Grounds of Development of the Accounting Systems of Budget Institutions under Modern Conditions.” Business Inform 12:269–275.

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