Levutskaya S. Accounting, control and analysis of non-enterprise organizations

Українська версія

Thesis for the degree of Doctor of Science (DSc)

State registration number

0505U000628

Applicant for

Specialization

  • 08.06.04 - Бухгалтерський облік, аналіз та аудит

25-11-2005

Specialized Academic Board

Д26.006.07

Essay

Process of accounting, control and analysis of unprofitable organizations activity. Development of theoretical and practical regulations in accounting, control and analysis concerning effective using of received special purpose and budgetary funds by unprofitable organizations. Methods: analysis, synthesis, induction, deduction, comparison, groupment, absolute and relative values, indexes, correlation, economic-mathematical methods. Theoretical, methodological and practical points of effective using the received special purpose and budgetary funds by unprofitable organizations were researched; the features of budgetary and unbudgetary unprofitable organizations activity were disclosed; a state and problems of budgetary and special purpose financing were generalized. The question concerning legal regulation of budgetary programs abidance effectiveness audit were disclosed, just as an economic essence of unprofitable organizations activity analysis. Generalized The suggestions concerning the stages realization of state-authorized programs effectiveness system were summarized; the principles of applying the automated accounting, control and analysis were grounded. The methodic of realization an internal activity control of unprofitable organizations was developed. For budgetary and unbudgetary unprofitable organizations it was offered an automated model of resources control and analysis, capital, activity results using the "Sail" System. Unprofitable organizations, educational process.

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