The aim of the thesis is to substantiate the theoretical aspects and the development of scientific and practical recommendations to improve the organization and methodology of accounting and control of revenues of budgetary institutions of statistics, given the realities of the modern functioning of public sector institutions. The object of the study is to develop revenues of budgetary institutions of statistics within which accumulates information on registration and control of special revenue fund. The subject of the study is a set of theoretical, organizational, methodological and practical aspects of accounting and revenue control budgetary institutions of statistics. Methods: historical, scientific analysis, comparative analysis, abstract logical specification, of abstraction, induction, deduction, analysis, synthesis, comparative analysis, analogies, simulation extrapolation. Scientific novelty of the results of the study is the justification and development of theoretical, methodological and practical accounting provisions and monitoring revenue budget institutions of statistics. First: Based on a retrospective analysis of accounting budgetary institutions of Statistics conducted its periodization, the classification of revenues of budgetary institutions of statistics with regard to sectoral characteristics, classification features which facilitate the construction of analytical accounting income. Improved: organization of accounting and control revenue budget institutions of statistics through the development and strengthening of managerial accounting guidelines specific section of the Order of the accounting policies, existing forms of financial and management reporting of statistics and developed additional forms allowing for the accounting of income statistics, methodological approaches to automation accounting of income statistics, methodological and practical guidance on auditing financial and economic activities of budgetary institutions in the analysis of the internal control system of budgetary institutions. Were further developed: the definition of "proceeds of budgetary institutions of Statistics"; theoretical principles of internal control in budget institutions of statistics by identifying the role and the need for this type of control for institutions, characteristic features of a modern system of external monitoring of budgetary institutions; detailed objects of verification of income special fund budget institutions of statistics, trends and challenges of depending on the type of income. The study implemented in practice: Audit Office in Zhytomyr Oblast (№ 06-21/1773, 30.12.11); Territorial Administration OSH in Zhytomyr Oblast (№ 1328/11, 29.12.11), etc.. and the learning process of Zhytomyr State Technological University (№ 44-45/1165, 26.07.12).
