Pysarenko T. Account, analysis and checking of using the financial resources in budgetary foundings (on the materials of foundings of health protection in Volyn region)

It is revealed the nature and contents of financial resources, scientifically substantiated determination of financial resources is proposed. The peculiarities of existing system of accounting in budgetary foundings are lighted. It is also proposed to perfect acting Plan of account system in budgetary foundings, methods of accounting financial resources of founding with taking into consideration moving proposals are worked out. Methods to simplify primary account of main means and system of organization accounting financial resources in whole are shown. Main methods of control an effective usage of financial resources in medical foundings are reflected. The results of analysis of effective usage of financial resources in foundings of health protection in Volyn region are given. Correlatively-regressive analysis of effective usage of financial resources in foundings of health protection in Volyn region is carried out; reserves of effective usage of financial resources are shown; number of organizing act ions for raising of their use level is proposed.