ACCOUNTING AND ANALYTICAL SUPPORT FOR EVALUATING THE EFFECTIVENESS OF BUDGET INSTITUTIONS OF THE MINISTRY OF AGRICULTURE OF THE RUSSIAN FEDERATION

Abstract

The article is devoted to a relevant topic – accounting and analytical information, which is necessary when analyzing the activities of budgetary institutions in the context of the implementation of government orders and income-generating activities. Since budgetary institutions are empowered to carry out commercial activities, it is necessary to develop a system of indicators that will allow analyzing the results of commercial activities to manage it. The source of information is the financial statements of a budgetary institution, and the article analyzes its ability to provide analytical calculations with the necessary information. The author notes that the management of income-generating activities is not fully supported by timely calculated analytical data. Due to the fact that the methodology for analyzing economic indicators for the timely management of income-generating activities is in the process of being developed, it is necessary to control all parameters of the plan of financial and economic activities and the report on the financial results of budgetary institutions.