Solovyova N. Accounting, control and analytical aspects of main budget managers activity

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0418U000035

Applicant for

Specialization

  • 08.00.09 - Бухгалтерський облік, аналіз та аудит (за видами економічної діяльності)

20-12-2017

Specialized Academic Board

Д 26.006.06

Kyiv National Economics University named after Vadym Hetman

Essay

The dissertation is devoted to the substantiation of theoretical positions and the development of recommendations for improving the accounting, analysis and control of the activities of the main spending units. The procedure for accounting-analytical and control provision of the formation of revenues and expenditures of the main spending units administrators has been proposed. The concept, economic essence, classification of expenditures and incomes of budgetary institutions for the reliable recognition and reflection of these objects in the account is specified.

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