Особливості обліку запасів у бюджетних установах

Abstract

Запаси посiдають домiнуючу позицiю у структурi витрат бюджетних установ, їх облiк i оцінка впливають на результати дiяльностi установи та на розкриття iнформацiї про її фiнансовий стан, тому в умовах законодавчих змiн органiзацiя їх облiку є досить важливим питанням. У статтi розглянуто питання сутностi запасiв, основнi аспекти складових їх елементів. Досліджено наявну методику облiку запасiв, визначену Нацiональними положеннями (стандартами) бухгалтерського облiку в державному секторi (далi –НП(с)БОДС ). Розглянуто сучаснi проблеми органiзацiї облiку i контролю запасiв в установах, якi утримуються за рахунок державного бюджету. Здiйснено теоретичне узагальнення та обґрунтування облiку, контролю ефективностi використання запасiв, а також запропоновано шляхи щодо вдосконалення контролю запасiв у бюджетних установах. Облiково-бухгалтерська iнформацiя про облiк запасiв вiдiграє особливо важливу роль у процесi прийняття рiшень, що стосуються розвитку суб’єктiв державного сектору.

Inventories occupy a dominant position in the structure of expenditures of budgetary institutions, their accounting and evaluation affect the performance of the institution and the disclosure of its financial position. Therefore, in the context of legislative changes, the organization of their accounting is a rather important issue. The article deals with the nature of stocks, the main aspects of their constituent elements. The available inventory accounting method defined by National Public Sector Accounting Standards (Standards) (hereinafter referred to as BODS) is examined. The modern problems of organization of the accounting and control of stocks in the institutions which are kept at the expense of the state budget are considered. The theoretical generalization and justification of accounting, control of the efficiency of the use of inventories are carried out, as well as ways to improve the control of the inventories in budgetary institutions. Inventory accounting plays a particularly important role in decision-making regarding the development of public sector entities. With the introduction of NPP (C) BODS in Ukraine since January 1, 2015 changes in the accounting system in budgetary institutions have been taking place. NPPs (C) BODS regulate the accounting for different objects and mainly meet international standards. As a result of the reform of accounting, a number of significant changes have been made that will significantly affect the disclosure of accounting information. New approaches to the organization and management of accounting include its restructuring on the basis of new principles, procedures and methods that are reflected in accounting policies and are used to prepare financial statements. No budget institution can function properly without stock. In the context of limited financial resources, its task is to spend money rationally on their acquisition and to use it effectively in work. Tasks are designed to perform inventory ACCOUNTING. Unlike self-financing enterprises, in budgetary institutions, when using inventories, their cost does not relate to the cost of the institution's services or activities, but is written off to the cost estimates of the relevant Economic Classification of Expenditure (EQF) code.