Analysis of financial statements. Features of the analysis of the financial condition of a budgetary organization Analysis of the financial results of a budgetary institution example

Introduction

The prospect of development of any organization, enterprise or institution in economic and financial terms, along with objective macro - and microeconomic factors is largely due to a subjective factor, namely the financial policy pursued by the management of organizations. Strategy and tactics development economic development organization is impossible without analyzing its financial condition, comparing economic indicators, studies of the dynamics of changes in these indicators in one direction or another. That is why the relevance of the research topic is beyond doubt.

The goal is to study the analysis of the financial condition of a budgetary institution using the example of the Vladivostok search and rescue squad (hereinafter referred to as the Vladivostok PSO) for development to improve its activities.

Based on this, a number of tasks are built, namely:

Study of the normative regulation of the activities of a budgetary institution.

Disclosure of the essence of the analysis of the financial condition of the institution, its goals and objectives.

Consideration of the features of the analysis of the activities of a budgetary institution.

Analysis of the income and expenses of the institution.

Determining the direction of improvement budget financing and cost control budget funds.

The object of the research is the Vladivostok PSO.

The subject of the research is the analysis of the financial condition of this institution. The work was performed on the materials of the budgetary institution of the Vladivostok PSO.

In the conclusion, the main conclusions of the work carried out are formulated.

1. Theoretical aspects analysis of the financial condition of a budgetary organization

Along with commercial enterprises and organizations, budgetary institutions, based on the results of work for the reporting period, determine economic or financial indicators (results) economic activity... The economic indicators of the activities of budgetary institutions are used for the purpose of economic planning of the activities of the institution in the analysis of economic activities, as well as to determine the tax base.

The most important indicators of the activities of a budgetary institution include:

the amount of budget funding;

budget expenditures;

income from the provision of paid services,

costs associated with the provision of paid services;

profit (loss) from the provision of paid services.

The main stages of financial analysis are:

At the first stage, an object, research goals and problem statement are selected.

Second phase. The choice of the main indicators of the organization.

Stage three. Determination of sources of information, which are data:

) financial accounting;

) analytical accounting;

) statistical accounting.

Stage four. Direct analysis of the financial condition.

Fifth stage. Identification of unused and promising reserves for improving the efficiency of a higher organization.

Sixth stage. Determination of the most promising types of extra-budgetary activities of the organization based on the results obtained.

Seventh stage. Development of measures for organizational and economic innovations that contribute to improving the efficiency of the organization.

Each stage of the proposed algorithm for studying the financial condition of a budgetary institution is present as an independent block that requires more in-depth detailing and elaboration. The results obtained at individual stages can be economically significant both in themselves and for use as input data for further analysis.

Budgetary institutions, being managers of funds, do not have money in their possession. The whole volume Money focused on single accounts. Budget institutions get access to these accounts only through the use of personal accounts that they open with financial authorities. Thus, instead of cash accounting accounts, budgetary institutions have internal accounts with the bodies organizing the execution of the budget.

Budgetary institutions keep separate records for each of the three sources of funding, which mean budget funding, income from the provision of paid services, targeted and gratuitous receipts.

The source of the analysis of the financial condition of a budgetary institution is the estimate.

An estimate is a financial planning act that determines the volume, target direction and quarterly distribution of appropriations that ensure the functioning of budgetary institutions and organizations. It is a plan for financing institutions and spending budget funds. The estimate is valid during the financial year - from January 1 to December 31.

On the basis of an appropriately approved estimate, the participants in the legal relationship for the execution of the expenditure side of the budget - the heads of budgetary institutions, on the one hand, and the financial authorities representing the interests of the state - on the other, have rights and obligations. With the adoption of the RF BC, the value of the estimate has dramatically increased. Estimates are subdivided into individual and consolidated.

Individual estimates contain the expenses and incomes of only one institution and allow taking into account all the features of its purpose, nature and scale of activity. They are compiled by a budgetary institution and contain only the expenses of this budgetary institution.

For budgetary organizations of the same type, standard forms of cost estimates are established. They include three main sections:

) general information about the institution, the total amount of expenses with distribution by quarters and directions of expenses;

) operational and production indicators necessary to determine costs: the number of staff units, the contingent served (the number of classes, hospital beds, etc.);

) calculations for individual items of the estimate;

Consolidated estimates combine individual estimates. Usually they are formed by federal ministries and departments within their department, executive bodies of the subjects of the federation and local self-government bodies on a territorial scale.

Summary estimates are divided into:

) individual estimates of budgetary institutions as consolidated;

) cost estimates for centralized activities as summary.

Summary estimates are submitted to the relevant financial authorities for inclusion in the budget; estimates of centralized activities, which are drawn up by federal ministries and departments, executive bodies of subjects and local governments for centralized activities (for example, a training seminar for doctors).

The estimate consists of items, each of which contains a homogeneous group of expenses that are strictly binding and not subject to arbitrary change. These provisions follow from the requirements of budgetary discipline and the nature of the budget itself, which has the force of law.

All institutions are funded under three broad headings: salaries, operating costs and capital investment(including major repairs). Expenditure items are compiled on the basis of expenditure rates. The preparation of the draft estimates coincides in time with the preparation of the draft budget. Budgeting is carried out on the basis of check figures, which are reported by the supreme governing bodies. The check figures provide information on the budget allocation limits. The parent organizations communicate such target figures to each subordinate institution, and the higher organizations themselves receive the figures from the relevant financial authority.

When drawing up estimates, in addition to the control figures, a budgetary institution is guided by cost standards (the amount of costs per unit of account established by the competent authorities). Cost rates are determined for various facilities by the Government of the Russian Federation.

The estimates of a budgetary institution are drawn up and signed by the head and chief accountant of the institution, and sent to the higher organization, where they are included as an integral part in the consolidated estimate of the higher organization; in turn, the consolidated estimates are included as an integral part of the expenditure side of the corresponding budget. The estimates of budgetary institutions are approved by the main administrators of budgetary funds. Monthly, quarterly, after the end of the year, budgetary institutions draw up reports on the implementation of the estimate. There are standard estimates that are approved in accordance with the budget classification of the Russian Federation. It must also be said that of all the component costs of the estimate, the main item is wages. The Budget Code of the Russian Federation has introduced a new form of estimate (Article 221 of the Budget Code of the Russian Federation) - now it can contain not only the expenditure part, but also the income part. Estimated budget financing refers to the procedure for allocating funds from budgetary and state extra-budgetary funds to budgetary institutions in accordance with their estimates.

Estimated budget financing is a gratuitous and irrevocable provision of funds from budgets of various levels to budgetary institutions, i.e. institutions and organizations operating in the sectors of the non-production sphere: defense, government bodies, socio-cultural bloc, etc.

Budgetary institutions receive funds for their maintenance from the budget based on financial documents, called estimates. Budgetary institutions, as a rule, do not have income, but only have corresponding expenses, which are financed from the budget and extra-budgetary funds of state authorities or local governments. But there are situations when a budgetary institution has significant income.

The essence of budgetary financing is that state and municipal institutions of the non-production sphere, which do not have their own income, all their expenses for current content and the expansion of activities is financed from the budget on the basis of financial plans- cost estimates. The amount of necessary costs according to estimates is fixed in the budgets of all levels. The costs of specific industries and institutions provided for by the estimates and the amounts of funds approved by the budgets are called budgetary appropriations.

Estimated budget financing is a non-refundable and gratuitous supply of funds based on general principles financing. However, it is also characterized by special principles, such as the release of funds to ensure the activities of institutions and organizations from the budget corresponding to their subordination; vacation of funds in accordance with programs and plans of economic and social development for each budget year and to the extent of their implementation; planning and financing based on economic standards scientifically based on the application of technical standards or on a competitive basis with a choice priority directions and contract execution while observing the economy regime.

Regulatory regulation activities of budgetary institutions

In accordance with Article 161 of the Budget Code of the Russian Federation (hereinafter referred to as the BC RF), a budgetary institution is an organization created by the state power RF, constituent entities of the Russian Federation, as well as local governments for the implementation of managerial, socio-cultural, scientific and technical or other functions of a non-commercial nature and financed from the relevant budget or the budget of the state non-budgetary fund on the basis of an estimate of income and expenses.

A budgetary institution is created by government bodies of the Russian Federation, government bodies of the constituent entities of the Russian Federation, local government bodies for the implementation of managerial, socio-cultural, scientific and technical and other functions of a non-commercial nature. The activities of a budgetary institution are financed by means of the corresponding budget or state extra-budgetary fund on the basis of estimates of income and expenses.

There are currently four levels of regulation.

The first level of regulation is legislative.

The priority in the field of regulatory regulation belongs to the Budget Code of the Russian Federation, which enshrines the rights and obligations of budgetary institutions in the budgetary process. The norms of the Budget Code of the Russian Federation determine the general principles of budgetary legislation, organization and functioning budget system Russian Federation, legal position subjects of budgetary legal relations, determines the foundations of the budgetary process and interbudgetary relations, the grounds and types of responsibility for violation of budgetary legislation.

Selected aspects of the budget accounting governed by the Civil, Labor, Family Codes, and others federal laws and by decrees of the President of the Russian Federation and decrees of the Government of the Russian Federation.

The second level of budgetary accounting regulation is normative.

The norms of the RF BC are the basis of the adopted Instruction on budgetary accounting and Guidelines for the application of budgetary classification related to the second level of regulation. Documents of this level regulate the rules and principles for the formation of accounting policies, accounting for the facts of the activities of budgetary institutions, assets, liabilities, income and expenses.

Subjects of budget accounting in accordance with the Instruction on budget accounting are divided into three groups:

) bodies organizing the execution of the budget (financial bodies);

) bodies providing cash services for the execution of budgets (bodies of the Federal Treasury);

) main managers, administrators and recipients of budgetary funds.

This division is due to the financial relationships that develop between the specified subjects of budget accounting, who are participants in the budget process, and clearly delineated powers between them in relation to budget execution operations.

Budget execution is the stage of the budgetary process at which revenues and receipts are mobilized from sources of financing the budget deficit and their use in accordance with the directions, prescribed by law(decision) on the budget.

According to Article 215.1 of the Budget Code of the Russian Federation, the organization of budget execution is entrusted to the relevant financial authority. Organization of execution federal budget refers to the budgetary powers of the Ministry of Finance of Russia, and the budgets of the constituent entities - to the powers of the ministries of finance of the constituent entities of the Russian Federation.

Based on the norms of article 215.1 of the RF BC, cash servicing of the execution of budgets of the budgetary system of the Russian Federation from January 1, 2006 is carried out by the Federal Treasury.

Cash services for the execution of budgets is to conduct and record transactions on cash receipts to the budget and cash payments from the budget. At the same time, for cash services for budget execution, the Federal Treasury opens accounts in The central bank RF. All cash transactions on budget execution are carried out by the Federal Treasury through the indicated accounts and are reflected in the reports on cash execution of budgets submitted by it to financial authorities.

As a result of the treasury budget execution, the executive authorities were provided with reliable information about the results obtained in the implementation of those legislative provisions that were directly established by federal law.

On the one hand, the cash service of the execution of the budgets of the constituent entities of the Russian Federation by the Federal Treasury indicates the development of budgetary and interbudgetary relations in the country and contributes to the effective functioning of state flows. On the other hand, the Federal Treasury does not possess, due to the huge number of branches, proven technologies of treasury execution; does not allow full control over the targeted spending of the allocated resources; not interested in meeting the individual needs of the municipality; does not allow to quickly maneuver and manage the cash flows of the municipality. Thus, in the process of servicing the budget in the Federal Treasury, the municipality loses its independence, does not have the ability to efficiently manage municipal financial resources.

In accordance with Article 6 of the Budget Code of the Russian Federation, the main manager of budgetary funds is the state authority ( government agency( or) recipients of budgetary funds.

Guided by clause 1 of article 158 of the RF BC, the main manager of budgetary funds draws up a budget list, distributes limits budget commitments according to subordinate administrators and recipients of budgetary funds and executes the corresponding part of the budget. Thus, the main manager of budgetary funds can be called the participant in the budgetary process who executes the budget in the part stipulated by its departmental structure. This is also confirmed by the fact that the functions of the main manager of budgetary funds include reporting on budget execution to the body organizing the execution of the corresponding budget.

In accordance with Article 6 of the Budget Code of the Russian Federation, the administrator of budgetary funds is a public authority (government body), a government non-budgetary fund management body, a local government body, a local administration body, a budgetary institution that has the right to distribute budgetary allocations and limits of budgetary obligations between subordinate administrators and (or) recipients of budgetary funds.

The regulatory level can include:

Order of the Ministry of Finance of Russia dated December 30, 2008 No. 148n "On Approval of the Budget Accounting Instruction", which entered into force on January 1, 2009;

Order of the Ministry of Finance of Russia dated November 13, 2008 No. 128n "On approval of the Instruction on the procedure for drawing up and submitting annual, quarterly and monthly reports on the execution of the budgets of the budgetary system of the Russian Federation", which entered into force on 01.01.2009;

Order of the Ministry of Finance of Russia dated 25.12.2008 No. 145n "On approval of the Instructions on the procedure for applying the budget classification of the Russian Federation", which entered into force on 01.01.2009, and a number of others.

Reflection of operations in the conduct of budgetary accounting is carried out in accordance with the Chart of accounts for budgetary accounting established by the Instruction on budgetary accounting.

The chart of accounts of accounting is a systematized list of accounts, numbered in a specific order and intended to account for all operations on budget execution and estimates of income and expenses of budgetary institutions.

A chart of accounts with an integrated budget classification allows you to take into account, for example, stocks of a specific type of assets at the beginning of the accounting period, as well as changes in them caused by operations in a particular accounting period (during budget execution) and, thus, provide data on stocks of relevant assets at the end of the reporting period. This accounting system predetermines the information base for drawing up reports on budget execution, on operations of the general government sector, etc. This approach makes it possible to prepare reports both in accordance with the current legislation of the Russian Federation on budget execution, and reports in accordance with IFRS.

The chart of accounts for budgetary accounting consists of five sections and a group off-balance sheet accounts: non-financial assets, financial assets, liabilities, financial results, authorization of budget expenditures, off-balance sheet accounts (Appendix 1).

Each account of the Chart of Accounts consists of 26 characters. This is due to the fact that the Instruction has been integrated with the budget classification, i.e. the principle that distinguishes budgetary accounting from economic accounting is put into effect.

This account structure creates opportunities for detailed analytical accounting and forms the basis for the transition to performance-based budgeting. The chart of accounts allows you to have information about the financial results of certain programs and subprograms.

Accounting information on the volume of assets and liabilities in the context of budget classification codes is the basis for constructing a medium-term budget in planning conditions.

Off-balance sheet accounts are coded with two digits. In the accounts of this group, the valuation takes into account the presence and movement of values ​​that do not belong to the institution. Such values ​​may be in his possession and use (but not in his possession) temporarily. Off-balance sheet accounts also include accounts of contingent rights and obligations, designed to summarize information on the availability and movement of received and issued guarantees to secure obligations and payments, control accounts ("Forms strict accountability"and" Written off debts of insolvent debtors. "

Thus, the data of the off-balance sheet accounts does not affect the this moment on balance sheet data, possible results of economic activities requiring special control. The structures of state power, management of state off-budget funds and territorial state off-budget funds, local governments have the right to supplement the code of the analytical account of the Chart of Accounts with digits to obtain additional, more detailed information required by internal users.

Note also that in the absence in the Instruction on budget accounting of standard correspondence of budget accounting accounts for the operations of ordinary activities of institutions, the main managers can form schemes for the necessary correspondence of accounts that do not contradict the legislation. At the end of the reporting financial year, turnovers on accounts reflecting the increase and decrease in assets and liabilities are not recorded in the budget accounting registers of the next financial year.

the level of normative regulation is methodical.

The methodological level is made up of specialized documents of a sectoral nature, which are approved by federal bodies, ministries and departments. As a rule, they contain instructions, recommendations, possible accounting options related to industry specifics.

the level of legal regulation is organizational.

Fourth level documents include orders, orders of the management of institutions, job descriptions, provisions on remuneration, etc.

Financial analysis as a science is a system of specialized knowledge related to:

with research economic processes in their interconnection, formed under the influence of objective economic laws and factors of a subjective order;

with scientific justification of business plans, with an objective assessment of their implementation;

with the identification of positive and negative factors and quantitative measurement of their action;

with the disclosure of trends and proportions of economic development, with the definition of unused intra-economic reserves;

with the generalization of best practices, with the adoption of optimal management decisions.

Financial analysis in the financial management system of an enterprise in its most general form is a way of accumulating, transforming and using information financial nature aiming at:

assess the current and future property and financial condition of the enterprise;

assess the possible and expedient rates of development of the enterprise from the position of their financial security;

identify available sources of funds and assess the possibility and feasibility of their mobilization;

predict the position of the enterprise in the capital market.

Financial analysis is used to improve industrial relations and the mechanism of economic management. The managers of the enterprise use the methods of economic analysis in order to draw up a scientifically based plan or the obligation to eliminate bottlenecks in production, identify and mobilize on-farm reserves, objectively assess the results of labor, justify economic incentives, and monitor the implementation of economic discipline. Successful financial management directed to:

the survival of the firm in a competitive environment;

avoiding bankruptcy and major financial setbacks;

acceptable growth rates of the economic potential of the firm;

growth in production and sales;

minimizing costs, maximizing profits;

ensuring the profitable work of the company.

The need for analysis financial sustainability enterprise, solvency and liquidity of the enterprise arises in market conditions in connection with the strengthening of financial constraints and the need to assess the creditworthiness of the enterprise. Analysis of financial and economic activities should be carried out guided by certain principles... The main ones are presented in Table 1.

Table 1 - Basic principles financial analysis

The classification of the analysis of economic activities is essential for a correct understanding of the content and objectives.

The classification methods are presented in Table 2.

Table 2- Classification of types of financial analysis

In economic science, many classifications of financial analysis of enterprises are described, including by the industries to which it belongs.

Financial analysis can be divided into sectoral, the methodology of which takes into account the specifics of individual sectors of the economy (industry, agriculture, construction, transport, trade, etc.), and cross-sectoral, which is the theoretical and methodological basis of the analysis in all sectors of the national economy.

The need for sectoral analysis is due to the specifics of industries. Each branch of social production, due to its different nature, has its own characteristics, laws of functioning and, as a consequence, characteristic of it economic relations, which necessitates the development of a methodology for financial analysis of a specific sector of the economy, taking into account its characteristic features.

Let's give a definition of the financial condition of the enterprise.

The financial condition of an enterprise (FSP) is an economic category that reflects the state of capital in the process of its circulation and the ability of a business entity to self-development at a fixed point in time. In the process of supplying, manufacturing, marketing and financial activities there is a continuous process of capital circulation, the structure of funds and sources of their formation, the availability and need for financial resources and, as a consequence, the financial condition of the enterprise, the external manifestation of which is solvency, are changing.

The financial condition can be stable, unstable (pre-crisis) and crisis. An enterprise's ability to make payments on time, finance its operations on an extended basis, withstand unexpected shocks and maintain its solvency in adverse circumstances is indicative of its financial health, and vice versa.

The main tasks of financial analysis are:

Timely identification and elimination of shortcomings in financial activities and the search for reserves to improve the financial condition of the enterprise and its solvency.

Forecasting possible financial results, economic profitability based on the real conditions of economic activity and the availability of own and borrowed resources, the development of models of financial condition with a variety of options for the use of resources.

Development of specific measures aimed at more efficient use of financial resources and strengthening the financial condition of the enterprise.

To assess the financial condition of the organization, its stability, a whole system of indicators is used that characterize: availability and allocation of capital, efficiency and intensity of its use; the optimality of the structure of the company's liabilities, its financial independence and the degree of financial risk; the optimality of the structure of the assets of the enterprise and the degree of production risk; optimality of the structure of sources of formation of circulating assets; solvency and investment attractiveness enterprises; the risk of bankruptcy (insolvency) of a business entity; stock of its financial stability (break-even sales area).

In order to ensure planning and accounting of revenues and expenditures within the unified budgetary system of the country, they are classified. The budgetary classification is a grouping according to homogeneous characteristics of budgetary revenues and expenditures, located and encrypted in the prescribed manner.

The significance of the budget classification lies in the fact that the skillful use of data grouped according to the elements of the budget classification allows you to see the real picture of budget resources and actively influence the course of economic and social processes. Comparison of planned and reporting data, comparison and analysis of the relevant indicators make it possible to draw reasonable conclusions and proposals on the formation and use of budget funds, the concentration of basic monetary resources in key areas of economic and social development. Detailing, grouping of expenditures makes it easier to check the data included in the budget, compare the estimates of homogeneous departments, territorial budget institutions for several years, determine the dynamics of various expenditures or the degree of satisfaction of any needs. The classification creates the conditions for combining estimates and budgets into general sets, facilitates their consideration and economic analysis, simplifies control over budget execution, for the full and timely accumulation of funds, for their use for their intended purpose. It makes it possible to compare incomes with expenditures according to reports on budget execution, which contributes to the observance of financial discipline, economical spending of funds, and control over the implementation of financial plans. The budget classification is mandatory for all institutions and organizations and is built in accordance with the requirements determined by the budgetary legislation of the Russian Federation.

The rules for applying the budget classification are determined by the Federal Law of 15.08.1996, No. 115 - FZ "On the budget classification of the Russian Federation".

Budget classification includes:

classification of budget revenues of the Russian Federation;

functional classification of expenditures of the budgets of the Russian Federation (grouping of expenditures of budgets of all levels, reflecting the direction of finance to perform the functions based);

economic classification of expenditures of the budgets of the Russian Federation (grouping of expenditures of budgets by economic content) ;

classification of sources of domestic financing of RF budget deficits;

classification of sources of external financing of RF budget deficits;

departmental classification of federal budget expenditures (a grouping of expenditures reflecting the distribution of budget allocations by direct recipients of funds from the federal budget, and within their budgets - by target items and types of expenditures).

Income structure

Own funds of budgetary organizations consist of various sources:

Funds received from the lease of premises, structures, equipment;

Funds from entrepreneurial and other income-generating activities;

Targeted funds from legal entities and individuals;

Other receipts.

All incoming funds have one common goal - to provide core and economic - operational activities budgetary organization... All of them should be according to the types and directions of expenditures provided for by the budget classification. BC all these revenues are declared as non-tax revenues of the corresponding budget. These funds, before being at the disposal of budgetary organizations, are credited to the budget account and only then to the accounts of the respective organizations.

The implementation of the processes of attracting the processes of attracting, planning and spending extra-budgetary funds, increasing their efficiency is impossible without structuring and classifying the financial extra-budgetary flows of organizations.

The classification contributes to: the implementation of a systematic approach to solving the issues of attracting additional income at the expense of extra-budgetary sources; unification and formalization of procedures for planning and organizing management and accounting; improving the efficiency of planning and the use of extrabudgetary funds; creating an effective mechanism for managing and distributing financial flows in the context of multichannel financing.

Based on the instructions of the Ministry of Finance of the Russian Federation, the basis for the classification of own incomes is simultaneously two classification signs:

types of activities of budgetary organizations;

types of incoming funds.

The same principle for the types of income is laid down in the general permit for opening a personal account for accounting for funds received from entrepreneurial and other income-generating activities. Thus, the classification of incomes by the types of their receipts should completely coincide with the list of types of incomes reflected in the general permit. The amounts of receipts of extra-budgetary funds from activities not provided for by the permit are taken into account in the total amount of income and are distributed according to the codes of the budgetary economic classification. However, the use of these funds is possible only after making the appropriate additions and changes to the permit. The own revenues of budgetary organizations can be grouped as provided for by the general permission to open a personal account in the FC bodies for accounting for funds received from conducting entrepreneurial and other income-generating activities.

Funds received from paid activities of budgetary organizations corresponding to its profile.

Funds from the production activities of structural units of budgetary organizations that do not have the status of a legal entity.

Funds from the provision of paid services under business contracts.

Business income.

Income from non-operating transactions not directly related to own production and the sale of products, works, services stipulated by the charter.

Voluntary donations, targeted contributions.

Funds received in the form of payment for living in hostels, maintaining children in preschool institutions and boarding schools.

Funds for the performance of research and development work and the provision of services under agreements (government contracts).

Income from communication services.

In addition to the revenues listed above, budgetary organizations receive targeted funds from budgets of other levels, from ministries and departments, from extra-budgetary state funds, funds from the sale of property, from the delivery of precious metals, other activities for which licenses and certificates have been obtained that do not contradict the charter of a budgetary organization , laws and regulations.

Until now, no particular importance has been attached to planning one's own financial resources, and often it has simply not been carried out. These funds were spent as they entered the bank account for the most necessary needs of budgetary organizations. The main purpose of their use was to spend them on the needs of organizations so that there is no profit, i.e. reinvest them all in core business.

After the entry into force of the RF BC, it became necessary to draw up estimates of income and expenses.

The classification of extra-budgetary revenues of budgetary institutions provides a basis for managing all financial, including extra-budgetary activities and determining methodological principles, directions and stages of planning the processes of attracting and using extra-budgetary financial resources.

Cost structure

Fulfilling the functions assigned to budgetary organizations, budgetary organizations spend the budgetary allocations allocated to them and the incoming extra-budgetary funds, according to the developed estimates, which, in turn, are drawn up in accordance with the current budget classifications. According to the economic classification, expenditures of a budgetary organization are divided into current and capital.

Current expenses - intended for remuneration of labor, for purchased goods, services rendered, production work, etc.

Capital expenditures - within the framework of the specified group, budgetary funds for capital investments in fixed assets are reflected; acquisition of land, intangible assets and other assets; capital transfers.

The classification of the main expenses of budgetary organizations is shown in Table 3.

Table 3 - Classification of the main expenses of budgetary organizations

Since the object of research - the Vladivostok search and rescue squad - is a budgetary institution, we will consider in the next section how the analysis of the financial condition in these organizations is carried out.

general characteristics activities of the Vladivostok search and rescue squad

This paper presents the characteristics of the Vladivostok search and rescue squad - a branch of the Far Eastern regional search and rescue squad of the EMERCOM of Russia - search and rescue on water bodies DVRPSO EMERCOM of Russia.

The Vladivostok search and rescue squad is a state institution, the recipient of budgetary funds. It was created on July 01, 2005 as a Search and Rescue Team (Primorsky Branch of the Far Eastern Regional Search and Rescue Team of the Russian Ministry of Emergency Situations - search and rescue on water bodies), on the basis of the order of the head of the Far Eastern Regional Center of May 11, 2005 No. 153 "On the establishment of branches of the Far Eastern Regional Search and Rescue Team for rescue at water bodies ", which included the following structural units: search and rescue service of the mountains. Vladivostok, search and rescue service of the village. Tavrichanki, search and rescue service of the mountains. Finds, search and rescue service with. Ore Pier. The total strength of the Primorsky PSO was 102

On the basis of the order of the head of the Far East Regional Center of July 26, 2006 No. 292, from August 1, 2006, it was reorganized. Three independent branches of the FERPSO EMERCOM of Russia were created on the territory of the Primorsky Territory: Vladivostok PSO, Nakhodkinsky PSO, Dalnegorsk PSO.

Vladivostok PSO is certified by the Far Eastern Regional Commission for Attestation of ASF, rescuers and educational institutions for their preparation for the types of emergency rescue and other urgent work (according to p. 1,2,5,6,11,27,31), certificate for the right to conduct ASNDR No. 001881 (reg No. 0-900-14), issued on March 20, 2006.

Types of work carried out:

... (p. 1) Reconnaissance of the emergency zone (condition of the object, territory, routes, advancement of forces and means, determination of the boundaries of the emergency zone).

... (p. 2) Bringing forces and means of emergency rescue services, emergency rescue teams into the emergency zone.

... (p. 5) Search and rescue operations in the emergency zone.

... (p.6) Evacuation of victims and material values ​​from the emergency zone.

... (p.11) Dismantling of rubble, clearing routes and making passages in rubble.

... (p. 27) Elimination (localization) of emergencies in road transport.

... (p.31) Search and rescue of victims on sea, river, aircraft in distress on land and inland waters.

Analysis of the financial activities of the Vladivostok search and rescue squad

The chief manager of the Vladivostok search and rescue detachment of budget funds approves the procedure for drawing up, approving and maintaining estimates of subordinate institutions in accordance with the requirements of the legislation of the Russian Federation. The main manager of budget funds has the right to establish, in the manner of drawing up, approving and maintaining estimates of subordinate institutions, particulars for individual institutions and (or) groups of institutions, taking into account:

data on the results of checking the correctness of drawing up and maintaining estimates;

the results of the institution's implementation of estimates for the reporting and (or) current fiscal year;

data on the institution's compliance with the budgetary legislation of the Russian Federation based on the results of control activities including internal financial control organization of budget accounting and reporting of the institution.

The procedure for drawing up, approving and maintaining estimates of institutions is adopted in the form of a single document.

Budgeting is the establishment of the volume and distribution of directions for spending budget funds on the basis of the limits of budgetary obligations for budgetary expenditures communicated to the institution in accordance with the established procedure for the adoption and (or) fulfillment of budgetary obligations to ensure the performance of the institution's functions for a period of one financial year.

Indicators of the estimate are formed in the context of the codes for the classification of expenditures of the budgets of the budget classification of the Russian Federation with detailing to the codes of articles (sub-articles). The main manager, manager of budget funds, the institution has the right to further detail the estimates of the estimates according to the codes of analytical indicators.

The main manager (manager) of budget funds has the right to form a set of estimates of institutions containing generalized indicators of estimates of institutions under his jurisdiction.

The estimate is drawn up by the institution in the form developed and approved by the main manager of budget funds, containing the following mandatory details:

an approval stamp containing the signature (and its transcript) of the relevant manager authorized to approve the institution's estimate (set of institutions' estimates) and the date of approval;

name of the document form;

the financial year for which the information contained in the document is presented;

the name of the institution that drew up the document, and its code according to the All-Russian Classifier of Enterprises and Organizations (OKPO) / the name of the main manager (manager) of budget funds that drew up the document (set of estimates of institutions);

code according to the Consolidated Register of the main administrators, administrators and recipients of federal budget funds for the main administrator of federal budget funds (code according to the SRRPBS) (for federal institutions);

the name of the units of measurement of indicators included in the estimate and their code according to the All-Russian Classifier of Units of Measurement (OKEI);

The formalizing part of the estimate form must contain the signatures (with decoding) of officials responsible for the data contained in the estimate - the head of the institution, the head of the planning and financial service of the institution or another person authorized by the head, the executor of the document, as well as the date of signing (preparation) of the estimate (set of estimates institutions).

The main manager (manager) of budget funds, the institution has the right to establish additional details to the estimate form.

The estimate is drawn up by the institution on the basis of the calculated indicators that characterize the activities of the institution and the volume of budgetary obligations limits developed and established (agreed upon) by the chief manager (manager) of the budget for the corresponding financial year.

The estimate submitted for approval is accompanied by justifications (calculations) of the planned estimates used in the formation of the estimate.

The estimate of the institution, which is the main manager of budget funds, is approved by the head of the main manager of budget funds.

The estimate of an institution that is not the main manager of budget funds is approved by the head of the main manager of budget funds, unless a different procedure is provided for by the main manager of budget funds.

The head of the chief manager of budget funds has the right, in accordance with the procedure established by him, to grant the head of the manager of budget funds the right to approve the estimates of the institutions under his jurisdiction. The head of the main manager of budget funds has the right to approve the set of estimates of institutions presented to him by the manager of budget funds.

The head of the main manager (manager) of budget funds has the right, in accordance with the procedure established by him, to grant the head of the institution the right to approve the budget of the institution. The head of the main manager (manager) of budget funds has the right to approve the set of estimates of institutions presented (formed) by the manager of budget funds.

The head of the main manager (manager) of budget funds, in the event of bringing the state (municipal) assignment to the subordinate institution, shall, in the manner established by him, grant the head of the institution the right to approve the budget of the institution. At the same time, the head of the main manager, manager of budget funds has the right to approve the set of estimates of institutions presented (formed) by the manager of budget funds.

The head of the main manager (manager) of budget funds shall have the right, in the manner established by him, to restrict the granted right to approve the budget of the institution to the head of the manager of the budget funds (institution) in the event of violations of the budgetary legislation of the Russian Federation committed by the relevant institution in the execution of the estimate.

Budgeting is the introduction of changes in the estimate within the limits of the corresponding limits of budgetary obligations brought to the institution in the prescribed manner.

Changes to the estimate are carried out by approving changes in indicators - the amounts of an increase and (or) a decrease in the volume of estimated appointments:

changing the volume of estimated assignments in the event of a change in the volume of budgetary commitments limits brought to the institution in accordance with the established procedure;

changing the distribution of estimated assignments according to the codes for the classification of expenditures of the budgets of the budget classification of the Russian Federation (except for the codes for the classification of operations of the general government sector), requiring changes in the indicators of the budget list of the main manager of budget funds and the limits of budgetary obligations;

changing the distribution of estimated assignments by codes for the classification of operations of the general government sector, requiring a change in the approved volume of limits of budgetary obligations;

changing the distribution of estimated appointments by additional codes of analytical indicators established in accordance with paragraph 4 of these General Requirements, which do not require changes in the indicators of the budget list of the main manager of budget funds and the approved volume of limits of budget obligations.

Amendments to the estimate, requiring changes in the indicators of the budget list of the main manager of budget funds and the limits of budgetary obligations, is approved after the introduction of changes in the budget list of the chief manager of budget funds and the limits of budgetary obligations in accordance with the established procedure.

The approval of changes to the estimate is carried out by the head of the main manager of budget funds, who approved the budget of the institution (the head of the manager of budget funds, institutions - if they are given the right to approve the estimate) on the basis of the proposals of the head of the institution in the manner established by the main manager of budget funds.

Amendments to the estimates of the institution (set of estimates of institutions) are carried out in the manner established by the chief administrator of budget funds.

Planning methods

The main methods of planning budget expenditures are programmatic - target and normative.

The program-target method consists in the systematic planning of the allocation of budgetary funds in accordance with the approved target programs drawn up for the implementation of economic and social tasks. This method of planning financial resources contributes to the observance of a unified approach to the formation and rational distribution of funds of financial resources for specific programs and projects and their concentration and targeted use.

The amount of funds allocated for the implementation of activities and projects is determined on the basis of the estimated planning and financing procedure. The calculations are based on volume indicators of activity, operating time and financial norms. When planning social events, the number of recipients of these funds is also taken into account.

The second, more widespread, is a normative method of planning expenses and payments, which is based on the use of legislative and subordinate normative acts that determine the norms. Such norms may be the norms of expenses for food, uniforms, payment norms (tariff rates), etc. etc., or norms based on average statistical quantities expenses for a number of years, as well as the material and financial capabilities of society in a specific period.

Norms can be mandatory (set by the government or territorial authorities) or optional (set by departments)

Budgetary norms can be simple (for certain types costs) and consolidated (for the totality of costs and for the institution as a whole). In accordance with the budgetary rights granted to the executive authorities, they have the right, when drawing up cost estimates for subordinate budgetary institutions, to increase within the limits of the available budgetary funds for the maintenance of institutions.

In the Vladivostok search and rescue squad, the main method in drawing up the estimate for 2007 is the normative method, based on the norms determined by the departmental regulations(orders, regulations) and regulatory - legal acts Russian Federation (federal laws, regulations)

The estimate form must necessarily contain the following details: its name, the budget from which funding is made, the signature of the person who approved the estimate, the seal of the institution; set of expenses; calculations and justification of costs.

With the preparation of an estimate by a budgetary institution, the following tasks are solved:

provision of government funding;

analysis of estimated costs and a report on the use of funds;

control over the efficient and economical spending of funds.

The main manager of budgetary funds for the Vladivostok PSO is the Far Eastern Regional Search and Rescue Team of the Russian Emergencies Ministry.

6. Analysis of the budget of the Vladivostok search and rescue squad

The procedure for drawing up, approving and maintaining estimates in budgetary organizations

Budget estimates can be of several types:

individual estimates - for an individual institution or for a particular event.

general estimates - for groups of similar institutions or events

cost estimates for centralized activities are developed by departments for financing and activities carried out in a centralized manner (purchase of equipment, construction, repairs, etc.)

consolidated estimates combine individual estimates and estimates for centralized events - these are estimates for the department as a whole.

The mechanism for calculating costs under item 200 of the EKR "Expenses" when drawing up the cost estimate for the Vladivostok PSO for 2007

Calculation of the wage fund and payroll charges

The calculation of payroll funds is based on the following indicators: the number of staff units in accordance with the approved staffing table at the time of calculation, the average size official salary, allowances, additional payments and other cash payments. Definition annual amount payroll costs begins with an analysis of the number of employees on the basis of the staffing table in force at the time of calculation, approved by the head of the Far Eastern Regional Center of the EMERCOM of Russia (Khabarovsk) in agreement with the mobilization department of the EMERCOM of Russia. As of 2006, the staff was 102 people, including 4 structural units on the territory of the Primorsky Territory.

Next, an analysis of the number of staff units is carried out, depending on the established wage grades, the current unified wage scale, and the monthly salary fund is determined. The basis for calculating the wage fund is the Order of the State Committee for Emergency Situations dated December 28, 1992 "On the introduction of new conditions for remuneration of workers of budgetary institutions and organizations subordinate to the Ministry of Emergency Situations, based on the application of the ETS", the Order of the State Committee for Emergency Situations (EMERCOM of Russia from 10.01.1994 - Decree President of the Russian Federation No. 66, hereinafter in the text of the order and its annexes - "State Committee for Emergency Situations of Russia" is referred to as "EMERCOM of Russia") dated 20.04.1993, No. 150 "On improving the conditions of remuneration of employees of budgetary institutions and organizations subordinate to the Ministry of Emergency Situations" with amendments and additions as of 05/01/2000

The remuneration system for civil servants of the EMERCOM of Russia includes the following components, in addition to official salaries (tariff levels in the UTS) and can be presented in the form of table 4.

Table 4 - The system of remuneration of civil servants of the Vladivostok PSO

Based on the remuneration system, the following formula is applied when calculating the annual payroll:

FOT = Z avg x Sd x 12

where З cf is the average monthly wage rate determined for a group of personnel according to the tariff list (for example, the following positions are defined for a group of personnel according to the 13th tariff category of remuneration - class 1 rescuer, diving specialist);

SD - the average annual number of employees for this group.

A full calculation of the average monthly and annual payroll of the Vladivostok PSO employees for 2007 is given (Appendix No. 1)

On the basis of the calculated payroll, expenses are determined under article 210 "Remuneration and accruals for labor remuneration" under subsections 211 "Wages", 213 "Accruals for labor remuneration".

Payroll charges are calculated based on the rates of mandatory contributions for the unified social tax, including rates for mandatory social insurance against accidents and occupational diseases.

Calculation of expenses for payment of services

The calculation of utility bills is planned separately by type of service. At the same time, the established norms of consumption of services are taken into account, or data on the actual volumes of their consumption, as well as the current tariffs for their payment. The calculation is carried out according to the formula:

C = P x T

where C is the amount of payments for the utility service;

P is the rate of service consumption or the value of the planned consumption of the service in the future period;

T is the value of the tariff for the service.

The cost of water supply is calculated based on the indicators of water consumption by the water meter and the tariff of payment for 1 cubic meter. m of water. Table 5 shows the calculation of costs for water supply and sanitation for 2007 in the Vladivostok PSO:

The calculation of electricity consumption costs is based on the consumed amount of electricity, tariffs for it.

For the Vladivostok PSO, the calculation of heating and electricity costs is shown in Table 5

Table 5. - Calculation of expenses for payment of services

Based on the calculations made, the needs are determined under article 220 "Purchase of services" by sub-items: 223 "utilities", 225 "services for the maintenance of property".

Table 6- Calculation of expenses for sub-article 221 "Communication services"

In addition, the costs were determined from the analysis of the planned need for business trips and business trips (subsections 212 - daily allowance, 222 - travel, 226 - accommodation).

Federal Law of the Russian Federation of 23.08.1995 No. 151 - FZ "On emergency rescue services and the status of rescuers" defines the right of rescuers of professional emergency rescue teams to provide food while on duty with payment of these costs.

The calculation of the cost of paying for food is carried out on the basis of the order of the Ministry of Emergency Situations of Russia dated August 14, 1997 No. 475 "On the introduction of temporary food standards for rescuers of emergency rescue services, professional emergency rescue teams", which determines the food standards for certified rescuers during the period of duty according to the standard 1, during the period of performance of rescue and other urgent work according to the norm 2.

In addition to the norms determined by the above order, in order to carry out the calculation, it is necessary to determine the number of days given by the formula.

K c = C avg x K ac

where Ks is the total number of days per month;

С Wed - the average number of daily shifts;

K as - the number of certified rescuers

When calculating at the rate of 2, the average number of days per day is taken according to the actual indicators of the last year.

Calculation of expenses for payment of foodstuffs for 2007 to provide food for certified rescuers are shown in Table 5.

Table 7 - Calculation of the cost of paying for food

The calculation of the cost of payment for clothing is based on the norms for the provision of clothing for rescuers of emergency rescue teams determined by order of 10.11.2004 No. 512 "On the decree of the Ministry of Labor and Social Development of the Russian Federation of 12 February 2004 No. 12" property and the planned period of its use, the need for 2007 is determined to provide certified employees with clothing property. Below is the calculation of the need for clothing provision:

Table 8 - Calculation of expenses for the acquisition of clothing property

Based on the calculations made, the need is formed according to subsection 340 "Increase in the cost of inventories"

Calculation of the acquisition of other material supplies

In addition, the following expenditures are planned for 2007 under subsection 340:

Table 9 - Expenses for the acquisition of other material needs

The calculation for heating is determined based on the norms of fuel consumption, heat energy per 1 cubic meter. m. premises, prices and tariffs for them, in force in a particular area.

Calculation of expenses under subsection 310 of the EKR "Increase in the value of fixed assets"

The calculation of the need for fixed assets is made on the basis of the order of the Ministry of Emergency Situations of Russia dated June 29, 2005 No. 507 "On approval model norms provision of branches of regional search and rescue teams of the EMERCOM of Russia .. "and depends on the number of staff of the formation. When compiling the calculation, the needs take into account the fixed assets available in the organization and the fixed assets to be written off in 2007.

Table 10 - Calculation of expenses for fixed assets

On the basis of the calculations made, an estimate of costs is drawn up - the financial plan of the budgetary organization for 2007. In conclusion, I would like to give a comparative analysis of the allocated budget allocations for 2007, information on budget execution and planned expenditures for 2007 according to the estimate of the Vladivostok PSO

Table 9. Comparative analysis

According to sub-article 220/340 (purchase of soft inventory and uniforms), the lack of budgetary allocations compared to the planned ones is associated with centralized supplies from the Far Eastern Region Ministry of Emergency Situations of Russia;

Under sub-article 221/340 (purchase of food) budget allocations in the amount of 70.9 thousand rubles. connected with the planned FERPSO EMERCOM of Russia centralized food supplies

Under subsection 240/211 (pay for civil servants) and 240/213 (payroll), the difference between the estimated costs and the allocated budget allocations is associated with organizational and staffing activities and staff reduction at the end of 2006, and together in addition, there is an increase in budgetary allocations under subarticle 327/262 by 546, 0 thousand rubles for the payment of redundancy benefits to employees, due to accounts payable as of 01.01.2007 in the amount of 734, 0 thousand rubles, which was not taken into account when drawing up the estimate for 2007.

In general, for all sub-items of the EKR, one can note the ineffective financial planning of the cost estimate in the Vladivostok PSO for 2007 in comparison with the budget allocations for 2007.

estimate budget analysis financial

8. Improving budget financing and control over budget expenditures

In the course of writing economic practice, the following features of the analysis of the financial condition of a budgetary organization were identified:

The analysis of financing involves the study of the provision of the institution with budgetary funds, as well as the completeness of their use. To do this, the planned funding is compared with the actual one, and the received amounts of budget funds are compared with the cash expenses of the institution.

One of the acute problems of the modern budgetary process is the assessment of the feasibility and effectiveness of expenditures, which makes it possible to give a detailed idea of ​​their necessity and feasibility in the absence of active, competitive consumer choice. Theoretical proposals on this score and the existing foreign and domestic practice of improving the management of municipal expenditures represent a number of measures to increase the efficiency of budget expenditures.

The theory of public sector economics provides a number of recommendations on this question. First, solving the problem of increasing the efficiency of public spending requires the calculation and analysis of a number of components:

return on costs;

systems for comparing returns with costs to identify net returns;

systems for comparing different options for the direction of spending on the basis of comparing returns with costs.

The definition of these components is based on the question of the optimal initial allocation of budgetary funds and resources. Before comparing the return with the results, it is necessary to optimize the costs themselves and bring them to a comparable form.

To compare costs and benefits, it is necessary not only to optimize costs, but also to develop economic approaches for evaluating, comparing and controlling these components on the same scale.

Second, the assessment of the return on budget services should be done from the perspective of the whole society, taking into account social benefits and social costs. This approach requires taking into account the produced and received externalities, knowledge of all components of the results obtained, their current and future consequences. The possibility of such accounting of consequences and results is based on a large-scale system of their assessment based on the criteria of efficiency, productivity, effectiveness, where the latter is the most significant factor.

Thirdly, indicators of efficiency, productivity and efficiency require knowledge of not only quantitative indicators, but also qualitative ones, which, in turn, require the availability of quality standards and calculations of the resource intensity of services.

In general, the effectiveness should and can be assessed by indicators of achievement of goals, which should be initially set. The question of goals is often even more complex than the choice of a set of indicators.

With regard to international experience, the success of the approach to improving efficiency and effectiveness should be recognized public policy, which focuses on results, which has defined its name as "performance-based budgeting" (Figure 3.1).

Thus, on the basis of the studied theory of analysis of the financial condition of budgetary institutions and the practice of its application in the Vladivostok PSO, we define the main stages of improving budgetary financing and control over the spending of budgetary funds:

effective use of budget funds, improving the quality of interaction between participants in the budget process;

increasing the level of automation of the process of drawing up budgetary reports of the main administrators of budgetary funds, administrators and recipients of budgetary funds;

ensuring transparency of all economic activities of recipients of budget funds in real time without additional labor and technological costs;

solving the personnel problem by staffing the staff with highly qualified specialists and providing a decent salary;

increasing the responsibility of heads of institutions for the quality of services provided to the population.

Conclusion

The purpose of writing this economic practice was to study the analysis of the financial condition of a budgetary institution on the example of the Vladivostok search and rescue squad for development to improve its activities.

In the course of the study, the following features of the budgetary organization were identified, due to the legislation on the budgetary structure and the budgetary process, the Instruction on budgetary accounting, other regulatory documents on accounting and reporting in budgetary organizations, and their industry specifics:

regulatory system;

organization of accounting in the context of budget classification items;

control over the execution of the cost estimate;

treasury system of budget execution;

allocation in the accounting of cash and actual expenses;

In the course of writing the work, the following features of the analysis of the financial condition of a budgetary organization were identified:

The non-commercial nature of their activities and the costly principle of financing do not imply the formation of a positive financial result.

Organizations are forced to spend resources not so much in accordance with the actual need for them, but on the basis of the amount of allocated funds.

The analysis is carried out in order to establish how efficiently budget funds are used and whether the quality and volume of services provided to the population or other business entities correspond to the costs incurred by the state for their provision.

The analysis of financing involves the study of the provision of the institution with budgetary funds, as well as the completeness of their use.

To do this, the planned funding is compared with the actual one, and the received amounts of budget funds are compared with the cash expenditures of the institution.

In the course of writing economic practice, the normative regulation of the activities of a budgetary institution was studied.

The essence and objectives of the financial analysis were determined.

The features of the analysis of the activities of a budgetary institution were also considered.

An analysis of income and expenses was carried out in the budgetary institution Vladivostok search and rescue detachment. And also the directions for improving budgetary financing and control over the expenditures of budgetary funds were determined.

In this point of the diploma work, we will analyze the balance and financial results of the activities of the secondary school No. 4 on the basis of the appendix (Table 2.3.)

Table 2.3. Balance analysis for 2009-2010. rub.

Thus, according to table 2.3. balance sheet of the institution in 2010 amounted to 12497198.71 rubles., which is 18.4% higher than in 2009. Non-financial assets are represented by fixed assets at book and residual values, depreciation of fixed assets and inventories. Fixed assets by book value increased by 83.89% in 2010, by residual value by 114.56%. Depreciation of fixed assets increased by 2010. by 1,0170,608 rubles, inventories increased by 682,869.04 rubles. Financial assets on turnover decreased, and by 16.82% and in 2010. amounted to 616 337.91 rubles. This decrease was due to a decrease in cash by 20,695.12 rubles, and settlements on income by 107,001.23 rubles. The obligations of the institution consist of settlements on the obligations assumed, on payments to the budget and other creditors. In general, liabilities increased by 7709.41 rubles. These changes occurred due to an increase in liabilities for the calculations of insurance premiums by 9428.07 rubles. The financial result of the institution amounted to 12,513,120.91 rubles, which is 11,456,833 rubles. higher than in 2009.

Thus, the balance sheet of the institution in 2009. is liquid, and in 2010. not liquid, since the absolute liquidity ratio is less than 0.2 (217.41 / 15922.2 = 0.01).

The next step will be to analyze the financial results of the OSOSh No. 4 (Table 2.4.)

Table 2.4.2 Analysis of the financial results of the institution's activities for 2009-2010, rub.

According to the table, the incomes of the secondary school № 4 increased in 2010. by 23.15%, mainly due to other income, by 240,803.18 rubles, and income from rendering decreased in 2010. by 90.88%. The expenses of the institution increased by 110.23%, mainly due to social security by 572.83%, other expenses by 110.7%, and the purchase of works and services by 56.79%. Gratuitous transfers to organizations decreased by 10.1%. In general, the net operating result was in 2010. (-25637313.19), which is 9.88% higher than in 2009, this is taking into account budgetary and extrabudgetary funds. The profitability of the activity will be correspondingly negative, therefore we can say that the secondary school № 4 does not have effective economic activity.

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The funds of the institution are formed from activities that generate income and are adjusted for the costs of such activities. These balance sheet items are reduced in 2010, which indicates a decrease in the level of business activity of the institution. At the end of the study period, there was also a significant reduction in the share of profitable activities on advances issued.

The financial result of budgetary activities is increasing in a positive direction by 8.77%, and profit from extrabudgetary activities is 85.35% of the 2009 level.

Let's carry out the analysis for 2010-2011 in a similar way (tab. 6).

In 2011, there has been a decrease in the value of assets and liabilities for budgetary activities by 2.89%, while assets and liabilities for income-generating activities increased by 41.11%, but since their share in total funds is low, the institution's balance sheet in 2011 is decreasing.

As in the previous period, fixed assets at their original cost in 2011 are increasing, however, the growth of depreciation as in the budget. Likewise, in terms of profitable activity, it leads to a decrease in the residual value of fixed assets by 2.36% at the end of 2011.

The cost of inventories for the budgetary activities of the institution is reduced to 77.92% of the 2010 level against the background of an increase in inventories for income-generating activities by 18.91%. Therefore, the share of this activity in the formation of inventories increases to 38.30%.

In general, non-financial assets decrease by 2.58%, since the role of income-generating activities in their formation is insignificant.

Table 6

Analysis balance sheets for 2010-2011

However, in 2011, revenues from extrabudgetary activities more than doubled. Moreover, the growth in income exceeded the percentage of growth in expenses for such activities, which, of course, is a positive phenomenon in the activities of the institution.

The role of profitable activities in the formation of financial assets increases to 64.16%.

The financial result from budgetary activities decreased in 2011 by 3.01%, however, the financial result from profitable activities is growing by 41.11%, which indicates an increase in the role of non-budgetary activities, an expansion of the range of paid services.

The dynamics of assets and liabilities of budgetary funds of MU “Central Bank“ Obrazovanie ”for 2009-2011 is clearer. shown in Figure 5-6.

Rice. 5 Dynamics of the main indicators of assets in 2009-2011

Rice. 6 Dynamics of financial results in 2009-2011

In the institution, the overall financial result in 2011 is reduced, which indicates a reduction in the property of the enterprise and the sources needed to finance it.

Let's analyze the structure of the balance sheet of the MU "Central Bank" Education "for 2009-2011. (table 7). As can be seen from the data in the table, the structure of the balance during the analyzed period did not change significantly.

The structure of assets and liabilities of the institution in 2011 is clearly shown in Fig. 7 and 8).

Rice. 7 The structure of assets of MU "Central Bank" Education "for 2011

Table 7

Analysis of the structure of the institution's balance sheet

The largest share in the assets of the institution is occupied by non-financial assets, in particular, fixed assets, which is due to the specifics of the activity.

Rice. 8 Structure of liabilities of MU "Central Bank" Education "for 2011

The company's liabilities are formed mainly due to the financial result, the company's liabilities are related to the calculations of deductions from payments for labor (0.16%), as well as calculations of insurance premiums (-0.13%).

An analysis of the institution's balance sheets showed that their structure is typical for this type municipalities... The main part of the property of the institution is represented by fixed assets. All property is formed at the expense of the financial result from budgetary and extrabudgetary activities. As a result of the analysis, it can be concluded that in 2011, due to the change in the status of a budgetary institution, there was a tendency to an increase in the role of extrabudgetary activities.

2.3 Analysis financial results activities institutions

Consider the statement of financial results for 2010-2011 to determine the role of income-generating activities.

The main source of information in the analysis of income and expenditure on the budgetary activities of the MU "Central Bank" Education "in the Leninsky district of Magnitogorsk is the Report on financial performance (form 0503121) for 2010-2011.

The analysis of the statement of financial results of the budgetary activities of the MU "Central Bank" Education "is presented in table 8.

The structure of expenses by activity in 2010 is shown in Figures 9, 10 and 11.

Rice. 9 Cost structure for all activities in 2010

Rice. 10 Structure of expenditures by budgetary activity in 2010

Table 8

Analysis of the report on the financial results of the budgetary activities of the MU "Central Bank" Education "

Rice. 11 Structure of expenses for extrabudgetary activities in 2010.

From the obtained table 8 and figures, the following conclusions can be drawn from the statement of financial results: In the structure of revenues from extrabudgetary activities, revenues from the provision of paid services prevail. In 2010, the largest share in the budgetary expenditures of the institution is occupied by salary costs - 67.79%, which determines the prevailing share of this item in the total expenditures of MU “Central Bank“ Obrazovanie ”- 63.18%. The largest share in the costs of extrabudgetary activities is accounted for by the costs of operations with assets - 72.52%, which in total costs is 17.29%. The purchase of works and services accounts for 14.72% of all expenses of the institution, while this item makes up 14.25% of budgetary expenses and 21.10% - off-budget.

Let's analyze the changes in the structure of expenses for 2010-2011, which is shown in Fig. 12-14.

Rice. 12 Dynamics of the structure of expenditures by budgetary activity in 2010-2011

In the composition of expenditures on budgetary activities, the role of wages increases to 73.25% of all expenses and other expenses - to 5.16% in 2011, which increase by 23.85% and 296.43%, respectively. The rest of the items of expenditure in 2011 are reduced. At the same time, the reduction specific gravity expenses for operations with assets up to 8.16% and expenses for the purchase of works and services up to 11.33%.

Rice. 13 Dynamics of the structure of expenditures for extrabudgetary activities in 2010-2011

In 2011, the share of expenses on operations with assets in the composition of expenses on income-generating activities increased to 75.91%, which increased by 29.65%. An increase in the purchase of works and services by 26.92% resulted in an increase in their share in expenses by 0.52%. The remaining items of expenditure on extrabudgetary activities have been significantly reduced.

Rice. 14 Dynamics of the structure of expenses in 2010-2011

In general, it can be noted that an increase in labor costs leads to an increase in their share, as well as an increase in other expenses. Other items of expenditure are generally decreasing.

In 2010, MU “Central Bank“ Obrazovanie ”manages to obtain a positive financial result from operating activities on activities that generate income, which in 2011 is replaced by a loss, which indicates the ineffectiveness of the provision of paid services.

2.4 Analysis financing budgetary institutions

Until January 1, 2011, the institution carried out its activities on budgetary financing. The report on the execution of the budget of the main manager (manager), the recipient of budget funds (f. 0503127) (hereinafter - the Report on budget execution) for the quarterly and annual reporting dates is drawn up separately for budgetary and extrabudgetary activities.

The budget execution report submitted by the administrators (recipients) of the federal budget funds to the chief administrator of the federal budget funds must be certified by the body that provides cash services for budget execution.

The report on budget execution by the main administrators of federal budget funds is drawn up in the form of a consolidated form in the context of all detailed codes of the budget classification of the Russian Federation without reflecting grouping codes.

Data on budget execution by organization for 2009-2010 are presented in table. nine.

As can be seen from the table, the percentage of fulfillment of budgetary obligations in 2010 for all expenditures reaches 99.37%, which is higher than in 2009, which was 97.65%, which indicates an increase in the level of fulfillment of budgetary obligations.

Consider the structure of costs within the groups presented by year (Fig. 15 and 16).

Rice. 15 Structure of expenses for 2009

Table 9

Analysis of the implementation of the estimated assignments for the organization for 2009-2010.

Rice. 16 Cost structure for 2010

The largest share of budgetary funds is directed to the remuneration of the personnel of the enterprise, but it is reduced to 62.29%, therefore, the share of charges on wages and salaries is reduced to 16.06%. At the same time, the share of utility bills increases from 8.87 to 10.34%, which is associated with an increase in utility tariffs. The share of other expenses also increases from 1.24 to 2.8%.

Consider the financing of a budgetary institution according to the report on the execution of the budget of the chief administrator, based on the approved limits and allocations for 2011 (Table 10).

The analysis shows that in 2011, 5.93% of the institution's expenses remain underfunded, which indicates that during the transition period there are failures in financing the activities of the MU “Central Bank“ Education ”. The largest underperformance of the budget is observed under the items "Utilities" - 10.02% and "Purchase of works and services" - 7.22%.

Table 10

Financing of a budgetary institution according to the report on the execution of the budget of the chief administrator, based on the approved limits and appropriations for 2011

The cost structure is shown in Fig. 17.

Rice. 17 Cost structure of the institution in 2011

In 2011, 59.04% of all budget funds are allocated for wages, the share of charges on it grows to 20.21% due to the growth of insurance premium rates. In general, the downward trend in the share of wages in the structure of budget expenditures decreases, therefore, material incentives for employees of a budgetary institution are reduced.

Dynamics of the main items of expenditure on budgetary activities for 2009-2011. is shown in Fig. eighteen.

Rice. 18 Dynamics of the main items of expenditure by budgetary activities for 2009-2011.

The change in the procedure for financing a budgetary institution on the basis of municipal orders made it possible to significantly increase labor costs in 2011, as well as other expenses, however, the costs of payment for work and services, social security and the receipt of non-financial assets are reduced. Therefore, the institution is expected to fund these cost items from revenue generating activities.

Consider the estimate of income and expenses for income-generating activities for 2011 (table 11).

Table 11

Analysis of the result from activities that generate income for 2011

In 2011, the institution fails to collect the planned income of 1.05%. At the same time, the largest part of unfulfilled income is income from the sale of property (22.87% of income is not fulfilled). Expenses were not fulfilled by 5.36%, with significant arrears observed for utility bills (63.8%), property maintenance expenses (15.00%) and other expenses (22.04%).

Based on the analysis of the financial condition of a budgetary institution, the main problems can be identified: underfunding of a budgetary institution, which is typical for these types of economic entities, which is reflected in utility bills, expenses for maintaining fixed assets, and, consequently, on the efficiency of the institution.

3. Problems of the financial condition of a budgetary institution

3.1 Problems financial fortunes budgetary institutions and directions his strengthening

In connection with the changes in 2011, budgetary institutions have been given more freedom and independence in terms of disposing of the property assigned to them and using the income received from income-generating activities. At the same time, the owners (founders) of new budgetary institutions are not responsible for the obligations of the budgetary institution. A budgetary institution is independently responsible for its obligations to all those who are on the right of operational management of property.

In addition, financing of the institution from the regional budget has been stopped since 2012. The local budget remained the main source of income. Consequently, at present, there is an acute issue of forming a list of paid services to ensure non-budgetary financing of the activities of a budgetary institution.

Subsidies for the state order, in contrast to financing according to the estimate, give the heads of institutions more freedom, it becomes possible to provide the population with specialized services for additional fee... Institutions have the opportunity to decide for themselves how much money to spend on wages and utilities, and not follow strictly the estimate, even if some of its articles have turned out to be irrelevant.

Centralized accounting, on the basis of an accounting service agreement, can provide paid services for keeping records and preparing reports to third-party organizations that are not participants in the budget process of this public legal entity (a kind of outsourcing), for example, institutions whose financial support is carried out from another budget.

The main directions of paid services can be:

Providing methodological assistance, conducting seminars for accounting employees; financial analysis of the results of activities of budgetary institutions;

Implementation of measures for the training and professional development of accountants.

When forming a price for a paid service, the following cost items are taken into account:

Wage;

Payroll;

Overheads;

Materials;

Depreciation;

Other expenses.

The costs included in the cost of services are calculated according to the norms and standards determined in accordance with the established procedure.

Consequently, further directions for improving the activities of centralized accounting may be to expand the list of paid services provided by the accounting center.

In addition to the procedure for agreeing on the provision of property for lease, the question arises of how to dispose of the funds received from the lease of property. To do this, you need to refer to the norms of the Budget Code. Article 42 of the Budget Code determines that income from the use of property in state or municipal ownership includes income received in the form of rent or other payment for the transfer of state and municipal property, with the exception of property of budgetary and autonomous institutions, as well as property of state and municipal unitary enterprises, including state ones.

Consequently, funds received from the lease of property by budgetary institutions should not be transferred to the budget, since they are not budget revenues.

At the same time, one should pay attention to paragraph 6 of Article 9.2 of Law No. 7-FZ. According to this paragraph, in the case of leasing, with the consent of the founder, real estate and especially valuable movable property assigned to a budgetary institution by the founder or acquired by a budgetary institution at the expense of funds allocated to it by the founder for the acquisition of such property, financial support for the maintenance of such property is not carried out by the founder. A similar norm is contained in paragraph 3 of Article 4 of Law No. 174-FZ.

Based on these norms, it can be concluded that the budget will need to direct part of the income from renting property for their maintenance.

When considering the issue related to the provision of property for rent, one should pay attention to the letter of the Ministry of Finance of Russia dated August 23, 2010 No. 03-07-11 / 360. According to this letter, income from the lease of property transferred to the operational management of budgetary institutions is subject to VAT, while the calculation and payment of VAT to the budget must be carried out by budgetary institutions - lessors.

An analysis of the documents submitted allows us to conclude that the lease of property assigned to a budgetary institution by the founder or acquired by a budgetary institution at the expense of funds allocated to it by the founder for the acquisition of such property is an income-generating activity for a budgetary institution. Consequently, based on the provisions of the Tax Code, these operations will be subject to income tax on a general basis.

When state (municipal) institutions carry out operations related to the provision of property for a fee for temporary use, you should pay attention to such a document as the charter. The charter of a budgetary institution must contain an exhaustive list of activities that a budgetary institution is entitled to carry out in accordance with the goals for which it was created (clause 3 of article 14 of Law No. 7-FZ). Accordingly, in the charter of a budgetary institution that leases out property, this type of activity should be separately indicated.

Let's calculate the cost of paid services in the context of their recommended types in accordance with table. 3.1.

To calculate the cost of paid services (Рс / с), it is advisable to divide the expenses of the institution into direct (Рпр) and indirect (Рсосв):

Рс / с = Рпр + Ркосв, (1)

1. Direct - these are costs directly related to the service and consumed in the process of its provision.

Direct costs (Rpr) are calculated using the formula:

Rpr = FOT + N + Aos, (2)

The payroll is determined based on the hourly wage rate of employees directly involved in the provision of the service and the time spent on the provision of the service:

FOT = Z x T x N, (3)

where З is the hourly and minute tariff rate of a specific main employee, taking into account all additional payments and allowances in accordance with the current legislation;

T is the time spent by a specific employee to perform the service;

N is the number of main employees directly involved in the performance of the service.

In the absence of approved standards for labor costs, the time for the performance of services is determined by the institution independently, based on the actual time spent on the performance of the service.

Personnel salary accruals (H) include the cost of payment by the employer of insurance premiums in Pension Fund RF, to the Fund social insurance RF and compulsory funds health insurance(Federal and Territorial) in accordance with tax legislation RF, as well as insurance rates for compulsory insurance from industrial accidents and occupational diseases.

Amounts of depreciation (Aos) are calculated for equipment with a period of useful use more than 12 months and initial cost more than 40 thousand rubles.

The amount of depreciation for the year of the i-th type of equipment used directly for the provision of the service (BoO, is determined by the formula:

Bow1 = Boi / Ni, (4)

where Boi is the book value of the i-th type of equipment;

Ni is the stated maximum life of the equipment.

Other types of expenses can also be classified as direct ones, if they are not directly, but related to the performance of the service, including transport, utilities, etc.

2. Indirect - these are expenses necessary to ensure the activities of the institution, but not directly related to the process of providing a paid service.

These include household expenses (utilities, transport services, expenses for fuels and lubricants, communication services, expenses for materials, stationery, inventory, expenses for ongoing renovation etc.).

Indirect costs (Ркосв) are determined by the formula:

RKOSV = Uy / (Ud x Kch) x t, (5)

where Uy is the average monthly payment for utilities;

Ud - the number of paid days;

Кч - the number of paid hours per day;

t - service rendering time (hours). The cost of fuel and lubricants and material costs are calculated from the actual costs.

Profit calculation. The amount of profit in value terms is calculated by the formula:

Pr = Ps / s x p / 100, (6)

where Pr is the profit for the institution as a whole, the size of which is calculated based on the need for the necessary and economically justified funds for the development of the material and technical base;

Рс / с - the cost of paid services as a whole for the institution (rubles);

Р - profitability (%).

Thus, in the light of the existing economic situation and in accordance with the legislation of the Russian Federation, institutions can carry out income-generating activities. In order to generate additional income, it is necessary to properly draw up all the appropriate documents and make a competent calculation of the cost of paid services, taking into account their cost and projected profit. In their actions, institutions should rely on the foundations of the legislation of the Russian Federation, the laws of the Russian Federation and the laws of the constituent entities of the Russian Federation and observe the basic principle - entrepreneurial activity should serve to achieve the goals for which the organization was created and comply with these goals.

3.2 Payment economic efficiency providing paid services budgetary institution

On average, according to the estimates of the economic department for rendering accounting services 1 specialist spends 7 hours a month, on the provision of audit services - 5 hours a month, and consulting services - 0.25 hours a month.

The calculation of the wage fund per month will be made in table. 13.

Table 13

Payroll calculation for the provision of paid services per month

Payroll charges in 2012 will amount to 30% of the payroll.

H = 128532 * 0.30 = 39559.6 rubles.

Annual depreciation is calculated as the cost of fixed assets for income-generating activities divided by the average service life of 10 years.

Depreciation year = 4668.78 thousand rubles / 10 = 466.9 thousand rubles.

The costs of paying for utilities are calculated in proportion to the planned time for the provision of paid services.

In 2011, 1139.48 thousand rubles were planned for payment of utilities. At the same time, the annual fund of working time amounted to 1842 hours per person.

The annual fund of working time, subject to the provision of additional paid services in 2012, will reach the maximum possible - 1986 hours.

Utilities costs = 1139.48 / 1842 * 1986 = 1228.56 thousand rubles.

The cost of maintaining the property will increase in proportion to the number of premises that, in agreement with the Administration of Magnitogorsk, will be leased. In our case, the cost of maintaining property for budgetary activities in 2011 amounted to 15072.49 thousand rubles. at average annual cost fixed assets 546,021.06 thousand rubles. Consequently, the cost of maintaining 1 RUB. fixed assets = 15072.49 / 546021.06 = 0.03 rubles / rub. Suppose an institution leases a part of the premises, with a total residual value of 12 million rubles. Then the amount of expenses for the maintenance of property = 0.03 * 12000 = 360 thousand rubles.

We will calculate the amount of the increment of overhead costs, excluding the expenses for the maintenance of property, in 2011 and distribute them based on the payroll, due to which we will calculate the cost of paid services.

Table 14

Calculation of cost increments due to the provision of paid services

The cost of paid services is calculated in table. 15.

Let's calculate the cost of renting premises.

Suppose an institution leases a part of the premises, with a total residual value of 12 million rubles, while their area is 100 sq. m. Then the amount of expenses for the maintenance of property = 0.03 * 12000 = 360 thousand rubles. Then the cost of renting 1 sq. m. = 360 * 1000/100/12 = 300 rubles / month.

Planned profit = 300 * 50% = 150 rubles.

Rent price for 1 sq. m. = 300 + 150 = 450 rubles.

Rent price for 1 sq. m. with VAT = 450 * 1.18 = 531 rubles.

Table 15

Calculation of the cost and price of paid services

The calculation of economic efficiency is advisable to carry out according to the data of the report on activities that generate income for 2011, taking into account the planned indicators for 2012. At the same time, VAT is not taken into account in the calculation of income.

Table 16

Calculation of the forecast report on income-generating activities for 2012

The amount of accrued wages is determined as the monthly payroll multiplied by 12 months in thousand rubles. Payroll charges are 30% of the annual wage bill.

Consequently, as a result of the planned activities in 2012, MU “Central Bank“ Obrazovanie ”will receive a positive financial result from income-generating activities in the amount of 323.09 thousand rubles, which indicates the economic efficiency and feasibility of providing recommended paid services.

Possible directions of using additional income for extra-budgetary activities of the MU "Central Bank" Education "are presented in the following diagram.

Rice. 19 Possible directions of spending additional own funds of MU "Central Bank" Education "

Thus, the proposed measures will improve the financial condition of MU "Central Bank" Education "and will have a positive effect on the results of its activities, including their budgetary component.

Conclusion

The development of a strategy and tactics for the economic development of an organization is impossible without analyzing the financial results of its activities, comparing economic indicators that characterize its financial condition, and studying the dynamics of changes in these indicators in one direction or another.

The budgetary organization is one of the most numerous groups of organizations functioning in our state, the maintenance of which is provided at the expense of the federal, regional and local budgets.

The effective management of budgetary organizations and the rational use of both budgetary and extrabudgetary funds creates an objective need for organizing the analysis of indicators of the development of budgetary institutions and the use of financial resources.

It is obvious that the performance of the organization as a whole depends entirely on the efficiency of the financial resources management of budgetary institutions. In the first chapter of this work, the features of the analysis of the financial condition of a state educational institution were considered. The main theoretical methods of financial analysis of the activities of a budgetary organization are considered.

Currently, there is no adequate methodology for analyzing the financial condition of budgetary institutions. Based on the analysis of approaches and methods for assessing the financial condition, the analysis methodology was determined in the context of four blocks, as well as sources of information for analysis were identified.

Modern budgetary institutions, in accordance with current legislation, have more rights for the disposal of property and the provision of paid services, as well as for the disposal of funds.

The work investigated municipal institution"Centralized accounting for the" Education "branch of the Leninsky district of Magnitogorsk. The main activity of the institution is accounting support for the activities of subordinate institutions.

Of all forms accounting statements balance is essential. Balance sheet characterizes in monetary terms financial position organizations as of the reporting date. The balance sheet characterizes the state of inventories, settlements, the availability of funds, investments.

Property analysis is carried out using horizontal and vertical analysis methods. The analysis of the balance sheets of the institution showed that their structure is typical for this type of municipalities. The main part of the property of the institution is represented by fixed assets. The increase in the value of the organization's fixed assets is provided by its budgetary activities. Funds from income-generating activities are used to increase inventories.

All property is formed at the expense of the financial result from budgetary and extrabudgetary activities, which decreases in 2011. In the institution, the overall financial result in 2011 is reduced, which indicates a reduction in the property of the enterprise and the sources needed to finance it.

As a result of the analysis, it can be concluded that in 2011, due to a change in the status of a budgetary institution, there was a tendency to an increase in the role of extrabudgetary activities, which is also confirmed by the structure and dynamics of income by type of activity in 2010-2011.

The income of a budgetary organization consists of budgetary funds and extrabudgetary funds, since in modern conditions, budgetary organizations are forced to independently seek additional sources of funding, providing paid services and performing various types of work. In the structure of income from extrabudgetary activities, income from the provision of paid services prevails.

In 2011, in the MU "Central Bank" Education "there is a significant increase in revenues from budgetary activities by almost 2 times, which is caused by an increase in budget funding. Income from income-generating activities increased by only 9.05%, which indicates a slight increase in the volume of paid services. At the same time, the costs of extrabudgetary activities increase by 23.85%, which leads to a loss.

The largest share in the budgetary expenditures of the institution is occupied by wages, which determines the predominant share of this item in the total expenditures of the MU "Central Bank" Education ". The largest share in the costs of extrabudgetary activities is accounted for by the costs of operations with assets. The dynamics of the structure of these items of expenditure indicates an increase in their role in the total expenses of the institution in the context of the indicated types of activities.

Until January 1, 2011, the institution carried out its activities on budgetary financing. In 2011, the reform of budgetary institutions led to the fact that, on the basis of municipal orders, an increase in budget expenditures on wages, while reducing the cost of current activities and maintenance of the property of the institution. The institution is currently funded by grants from local budget, which aggravates the problem of underfunding, which in budgetary activities reaches 5.96% . In 2010, MU “Central Bank“ Obrazovanie ”manages to obtain a positive financial result from operating activities for activities that generate income, which in 2011 is replaced by a loss of 1.5 million rubles, which indicates the ineffectiveness of the provision of paid services, which is reflected in fifth sheet.

In the light of the current economic situation and in accordance with the legislation of the Russian Federation, institutions can carry out income-generating activities. In order to generate additional income, it is necessary to properly draw up all the appropriate documents and make a competent calculation of the cost of paid services, taking into account their cost and projected profit. In their actions, institutions should rely on the foundations of the legislation of the Russian Federation, the laws of the Russian Federation and the laws of the constituent entities of the Russian Federation and observe the basic principle - entrepreneurial activity should serve to achieve the goals for which the organization was created and comply with these goals.

It is proposed to implement the following types paid services:

Provision of services in the field of billing, accounting and taxation;

Provision of audit services;

Performing computer work (typing text with formatting, typesetting, creating a layout, scanning text);

Making documentary copies on duplicating machines;

Providing ...

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Analysis of the financial results of the activities of a state (municipal) budgetary and autonomous institution

The analysis of the financial results of the activities of the budgetary and autonomous institutions is carried out on the basis of the data of the form 0503721 "Report on the financial results of the activities of the institution", where the data of income (receipts) and expenses (payments) are reflected in the context of activities with earmarked funds, activities for the provision of services (works) and funds in temporary disposal. Form 0503721 of a budgetary and autonomous institution contains both data on financial results (which are reflected on a cash basis) and data on cash flows on transactions with financial and not financial assets and obligations of the institution.

The first stage of the analysis of the 0503721 form is the enlarged analysis cash flows on the operating activities, transactions with assets and liabilities of the institution, within which the inflows and outflows of funds are considered. To conduct an analysis for each type of activity (activities with targeted funds, for the provision of services (works), transactions with funds in temporary disposal), a table is compiled in the form of Table 5.

Table 5 - Assessment of the composition and dynamics of the financial results and cash flows of the institution for income-generating activities

When formulating conclusions, it is necessary to pay attention to the sufficiency of cash inflows to ensure payments for each group of operations of the institution, the nature of the operating result before and after taxation, the impact of the balance for each group of operations on the final (net) operating result of the institution.

After considering the composition and nature of cash flows for all types of activities and operations of the institution, a direct analysis of financial results is carried out - income, expenses and profit (operating result) for income-generating activities.

Table 6 - Analysis of the composition and structure of the institution's income by operating activity

Table 7 - Analysis of the composition and structure of the institution's expenses for operating activities

Based on the results of the analysis, it is necessary to indicate which types of income and expenses prevail, how the structure of income and expenses of the institution develops, to characterize the nature of the dynamics of absolute and relative changes.

In addition, according to the income-generating activities of a budgetary and autonomous institution, relative indicators of financial results can be calculated: profitability of operating activities, profitability of paid works (services) and economic efficiency of income-generating activities.

The total operating profitability (rd) can be calculated as the ratio of the operating result before tax (OPto) and the institution's operating costs (Po):

The profitability of paid works (services) (rу) is defined as the ratio of income from the provision of paid services (Du) and expenses, the implementation of which is directly related to the provision of paid services (Ru), namely, the institution's expenses for labor remuneration with charges and expenses for the purchase of works ( services):

The indicator of economic efficiency (Ee) can be defined as the ratio of the net operating result (OPh) and the total cost of the institution for operating activities:

Since these indicators are determined by the activities of the institution related to income generation, their economic meaning is close to the profitability indicators determined for commercial organizations and, therefore, the refinancing rate of the Bank of Russia can serve as the basis for assessing their level.

Payment relative indicators financial results of a state (municipal) budgetary and autonomous institution can be presented in table 8.

Table 8 - Calculation of the relative indicators of the financial results of the activities of the state (municipal) budgetary and autonomous institution

In budgetary institutions for all types of activities, a financial result is determined, which is recorded in the accounts of the 4th section:

401.10- "Income of the current financial year"

401.20- "Expenses of the current financial year"

401.30- "Financial result of previous reporting periods"

401.40- "Deferred income"

401.50- "Deferred expenses"

The financial statements are submitted by the institution to the state authority exercising the functions and powers of the founder in relation to the budgetary institution. Reporting is presented on paper and in the form of an electronic document. The day of submission of financial statements is the date of their sending through communication channels, or the date of the actual transfer of the statements. The terms and procedure for drawing up reports are established by a higher authority. Reporting is provided for by Instruction No. 33n. The financial statements are drawn up on the basis of the data of the general ledger and other registers of the accounting report with the obligatory reconciliation of turnovers and balances in the registers of analytical accounting, synthetic accounting. The data reflected in the annual financial statements must be confirmed by the results of the inventory. If the reporting form does not contain any indicators, then such a form is not drawn up and is not included in the prepared reporting. Provided that the indicator contains a negative value, it is reflected in the forms with a "-" sign. If an error is detected in the reporting, the institution, as agreed with the parent organization, submits reports containing corrections, which must be specified in the covering letter.

The reporting includes:

Balance sheet of a state (municipal) institution (form 0503730);

Help on consolidated settlements of the institution (form 0503725);

Help on the conclusion by the institution of accounting accounts of the reporting financial year (form 0503710);

Report on the implementation by the institution of the plan of its financial and economic activities (form 0503737);

A report on the obligations assumed by the institution (form 0503738);

Report on the financial result of the institution's activities (form 0503721);

Explanatory note to the balance sheet of the institution (form 0503760).

Form 0503730 - formation of the balance sheet of the institution as of January 1 of the year following the reporting year. Indicators are reflected in the balance sheet in the context of types of financial security, indicators at the beginning and end of the year and totals at the beginning and end of the year.

Form 0503725- is formed by the head office and its separate divisions to determine intradepartmental settlements. It is carried out as of April 1, July, October in terms of indicators for monetary and non-monetary settlements, for non-cash transactions for the execution of the FHD plan; as of 01.01 following the reporting year for monetary and non-monetary settlements and on another reporting date set by the parent institution.

Form 0503710- is drawn up once a year on January 1 of the year following the reporting year in the context of activities with earmarked funds and activities for the provision of works, services. Help is generated on the basis of analytical accounting data.

Form 0503737- is compiled by the institution in the context of the types of financial support: own income, subsidies for the fulfillment of state tasks, subsidies for other purposes, budget investments, funds for OMS.

Form 0503738- is drawn up and submitted based on the results of half a year and a year, i.e. on 01.07. and on 01.01. The data in the report is reflected before the final operations for closing the accounts and before the transfer of expenditure authorization indicators on the obligations assumed by the budget - information on the concluded contracts.

Form 0503721- drawn up on 01.01. Indicators are reflected in the context of types of activities with earmarked funds, activities for the provision of works, services, funds in temporary disposal, results. Indicators.

Form 0503760- issued by the institution in the following sections:

Organizational structure of the institution;

The results of the institution's activities;

Analysis of the institution's report on the implementation of the institution's activity plan;

Analysis of the reporting indicators of the institution;

Other issues of the institution's activities.