Peculiarities of organization and methodology of indicative control in nonbudget unprofitable organizations
Journal Title: Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу: міжнародний збірник наукових праць - Year 2017, Vol 38, Issue 3
Abstract
The stability of development and the results of activity of organizations representing noncommercial economic sector depend on a properly organized and effectively operated system of control about payments and funds, property, reporting and other items. To arrange the control function of management for nonbudget unprofitable organizations we single out four groups of control according to the feature of entity initiative, they are: state, public, donative, managerial. Each of them differs in its application form and sphere of interests. The article establishes common and distinct features of organizations of commercial and noncommercial economic sectors, which influence upon the organization and methodology of their control. The most significant for nonbudget unprofitable organizations are: the aim and direction of activity, the absence of production, the sources of financing, the ways of efficiency control. The paper substantiates the importance of indicative control for increasing the efficiency of the activity of nonbudget unprofitable organizations. It describes the main financial indicators of possible inefficiency for nonbudget unprofitable organization activity: debit and credit indebtedness; the mobility of own funds; a part of stocks in current assets; the rhythm of movement of funds; penalty sanctions on the part of controlling bodies; monetary circulation related to counteragents; the deviation of actual indices from planned (estimated); atypical operations for an organization; the concentration of the capital attracted; the specific gravity of administrative costs in the costs of operating activity.
Authors and Affiliations
O. O. Vysochan
Keywords
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