СУБ’ЄКТ ДЕРЖАВНОГО СЕКТОРУ: БУХГАЛТЕРСЬКА СПРАВА В КОНТЕКСТІ ПРОЦЕСУ ЕФЕКТИВНОГО УПРАВЛІННЯ

Abstract

Identifying the problems of management of economic entities in the public sector of the domestic economy is an important practical task. In this aspect, the relationship between accounting and management systems is subject to detailed study. The purpose of the study is to consider the features of the accounting of the domestic budget institution in terms of their impact on management efficiency. Accounting in the study is considered as a set of three components: the science of accounting, applied accounting and the identity of the accountant. Achieving the goal of accounting as providing quality information for management decisions requires a clear correspondence between accounting and management systems of economic entities. The article examines the impact of the current state of the organization and accounting technology of the public sector on the quality of information support of management decisions. It is stated that the accounting and management systems are interconnected, the efficiency of the accounting system directly affects the management decision-making process of the public sector entity. According to the results of the study, it is proved that currently the accounting systems of domestic budget institutions are not effective. Strict regulation by the state of the chart of accounts and their correspondence does not eliminate the need for their interpretation to build an accounting system that meets the management needs of a particular budgetary institution. This is currently impossible without automation of accounting using complex software products. Similarly, the complexity of the memorial-order form of accounting while maintaining the quality of control over the use of budget funds is possible only through automation. The irrelevance of national accounting standards in the public sector hinders both the attraction of investors by a specific budgetary institution and the integration processes of the state. As directions of optimization of accounting in the public sector of Ukraine the transition to application of IPSAS and automation of accounting based on complex software products is offered. Research of accounting and management software products currently used by domestic budget institutions to form the basic requirements for their organization, is defined as the direction of further research