Psota V. Accounting and analytical support of public procurement in educational institutions of the public sector

The dissertation is devoted to the substantiation and deepening of theoretical and methodological provisions and the development of scientific and practical recommendations for improving the organization of accounting and analysis in the public procurement system in the context of sustainable development in educational institutions of the public sector. The public procurement system in Ukraine switched to world standards in 2016, therefore it is still actively subject to improvement both in the legislative system and in the accounting and analysis system. Domestic scientists are constantly looking for new approaches, including methodological and practical aspects of public procurement, but despite the growing interest in this area of research, the issues of accounting and analytical support at the institution level have been studied rather fragmentarily. The work set and solved the following tasks: identified the subjects of public procurement in conjunction with the subjects of accounting in the public sector and the subjects of education in order to create a basis for information support of analytical processes for effective management of public procurement; systematization of public procurement stakeholders was carried out in accordance with requests for information; the place of management accounting in the public procurement system was determined, the functions and principles of management accounting in the public procurement system were substantiated; the classification of public procurement has been improved in accordance with modern legislation, accounting requirements and the organization of planning, conducting and analyzing public procurement in the context of sustainable development; substantiated the essence of public procurement as an integrated accounting object and identify the lot as an object of management accounting; a methodology for recording public procurement transactions has been developed; the organizational basis for ensuring the analytical needs of the procurement process in educational institutions of the public sector has been developed for compliance with the principle of safe transparency; the internal system of organizing public procurement in educational institutions of the public sector was improved; suggested ways of introducing environmental criteria into the public procurement system; developed a methodology for assessing the effectiveness of procurement in public sector educational institutions at the level of individual procurement.