Financial analysis of a budgetary organization. Analysis of the balance sheet and financial results of activities Financial analysis of a budget institution table

Introduction

1. Brief description of GOU VPO "Tyumen State University of Architecture and Civil Engineering"

1.1. Basic information about the studied object

1.2. The inner sphere of the studied object

2. Analysis of the balance of the executor of the budget of the main manager, recipient of budget funds

2.1. General assessment of the structure of the organization's property and its sources according to the analytical balance sheet

2.2. Assessment of the property status of a budgetary institution according to the balance sheet of budget execution using basic financial ratios

3. Analysis of the report on the financial results of the activities of the GOU VPO "Tyumen State University of Architecture and Civil Engineering

4. Analysis of the report on the execution of the budget of the main manager, recipient of funds

Conclusion

List of used literature

Applications

Introduction

Analysis literally means dismemberment, decomposition of the object under study into parts, elements, into components inherent in this object. It is impossible to manage in any branch of scientific knowledge, in any sphere of human activity. But analysis has acquired particular importance in economics. Analysis of the economy, analysis of economic activity and its final results (in all sectors, in all manifestations) is the area of \u200b\u200bexclusively economic analysis.

In the course of economic analysis, economic processes are studied in their interconnection, interdependence and interdependence. Establishing interconnection, interdependence and interdependence is the most important point in the analysis. A causal relationship mediates all economic facts, phenomena, situations, processes. In the process of analysis, not only the main factors affecting economic activity are revealed and characterized, but the degree of their action is measured.

This course work presents an analysis of the financial and economic activities of GOU VPO "Tyumen State University of Architecture and Civil Engineering". In the course of the analysis, it is necessary to give a general description of the financial and economic activities of the enterprise.

The purpose of the course work is to analyze the financial statements of GOU VPO "Tyumen State University of Architecture and Civil Engineering" for the period 2005-2007.

Coursework objectives:

1) give a brief description of the GOU VPO "Tyumen State University of Architecture and Civil Engineering";

2) evaluate the structure of the organization's property and its sources according to the analytical balance;

3) assess the property status of a budgetary institution according to the balance sheet of budget execution using basic financial ratios;

4) to analyze the report on the financial results of the activities of GOU VPO "Tyumen State University of Architecture and Civil Engineering;

5) analyze the report on the execution of the budget of the main manager, recipient of funds.

The sources of analysis are the forms of annual financial statements.

1. Brief description of GOU VPO "Tyumen State University of Architecture and Civil Engineering"

1.1. Basic information about the studied object

Full name: State educational institution of higher professional education "Tyumen State University of Architecture and Civil Engineering".

Legal and actual address: Tyumen, st. Lunacharsky, 2.

The history of Tyumen State University of Architecture and Civil Engineering, one of the largest universities in the region, begins in 1971, when the leadership of the Tyumen region came up with a proposal to create an independent university on the basis of the construction faculty of the Tyumen Industrial Institute - the Tyumen Civil Engineering Institute. In the same year, the first enrollment of students took place. A little more than a thousand people studied at the two faculties of the university in 4 specialties. The institute is located in one of the most beautiful buildings in the city - an architectural monument of the 9th century. The first rector of the university was approved by the candidate of technical sciences, associate professor M.V. Maltsev. He gathered a team of like-minded people, real devotees of higher education, talented scientists from Tomsk, Omsk, Novosibirsk, Leningrad, who managed to organize the work of the institute in a short time.

Since 1993, the rector is a graduate of TyumISI in 1973, Doctor of Technical Sciences, Professor Viktor Mikhailovich Chikishev. Teachers and graduates of the university took part in the development of the West Siberian oil and gas complex: the creation of infrastructure for oil and gas fields, the design and construction of cities and towns, in the laying of roads and oil and gas pipelines in the Tyumen region. The second stage in the development of the university was the assignment of the status of an academy to it in 1995. For more than 20 years of development, a professional pedagogical team has been formed, which has become the scientific center of the regional construction complex, capable of solving complex engineering problems. A rational management system, the rapid pace of development of the material and technical base, the opening of new specialties in demand by the time, determined the future prospects of the university. By order of the Federal Agency for Education on August 5, 2005, the Academy of Architecture and Civil Engineering was renamed the Tyumen State University of Architecture and Civil Engineering.

At the disposal of students and teachers of the university - 6 educational and laboratory buildings; scientific library, numbering over 380 thousand copies of publications of scientific, regulatory, instructive and fiction; two gyms, a sports and recreation complex with an area of \u200b\u200b14 thousand square meters. m with a pool unique for the region that meets international standards, gyms and an assembly hall for 450 seats; dining room building; 3 hostels. Created 18 multimedia classrooms, two experimental laboratories.

The university's computer park is almost a thousand units, of which 750 are connected to a local network and have the ability to access the Internet. The concept of building the potential of one's own educational innovative resources is being implemented in the form of automated electronic educational and methodological complexes for the disciplines of the curriculum.

TyumGASU is one of the founders and publisher of the scientific and technical journal "Construction Bulletin of the Tyumen Region". The progressive development of the university became possible due to the attraction of investments. In 1995, in the most difficult period of the "survival" of universities, the Board of Trustees was established (Development Fund of TyumGASU). Vladimir Nikolaevich Nikiforov, General Director of ZapSibGazprom, was elected as the first chairman.

The Council assists in providing the educational process with the latest laboratory equipment, educational and methodological literature, video products, in the publication of books and monographs, solves the problems of scientific and technological research, social issues. Significant funds are allocated for capital construction, reconstruction and repairs.

Trustees give students the opportunity to undergo industrial practice at enterprises and construction sites, provide jobs for young specialists, participate in the educational process, are part of the SJSC and assess the knowledge of graduates by reviewing diploma projects. The Foundation annually allocates 30 personal scholarships to the best students of the university. At present, the Foundation includes more than 100 large organizations and enterprises interested in improving the quality of training for young specialists.

The University of Architecture and Civil Engineering today is 12 thousand students, over 500 teachers, more than 60% of whom have academic degrees. The general management of the university is carried out by an elected representative body - the Academic Council, headed by the rector. TyumGASU is the only university in the Tyumen region that prepares civil engineers with higher education.

The university has 5 faculties, 33 departments.

The Faculty of Highways trains engineers in the specialties "Highways and Airfields" (specialization "Highways" and "Organization and Management in the Road Economy"), "City Cadastre", "Land Cadastre", "Land Management". There are 7 departments at the faculty: construction and operation, highways, road design, land management and cadastre, construction mechanics, geodesy and photogrammetry, humanities and social sciences, physical education.

The Faculty of Architecture and Civil Engineering conducts training in the specialties "Industrial and civil construction", "Urban construction and economy", "Architecture", "Design of the architectural environment", "Production of building materials, products and structures", "Expertise and real estate management". The basic directions are supplemented by a number of specializations: "Expertise of technical condition, reconstruction, repair and operation of buildings and structures", "Computer-aided design systems", "Economics and management in construction", "Agricultural and farm construction", "Municipal economy".

The Faculty of Engineering Networks and Structures graduates specialists in "Water supply and sewerage", "Heat and gas supply and ventilation", "Industrial heat power engineering", "Environmental protection and rational use of natural resources", "Safety of technological processes and production". In addition to the graduating departments, the faculty includes two general education: general and special physics and chemistry.

With the organization of the Faculty of Economics and Management at the university, work is underway to diversify economic education in the specialties: "Accounting, Analysis and Audit", "Economics and Management at the Enterprise (in Construction)", "Economics and Management at the Enterprise (in the Municipal Economy)" , "State and Municipal Administration", "Organization Management", "Commerce (Trade)", "Personnel Management", "Marketing", "Social and Cultural Service and Tourism", "Information Systems and Technologies".

The Correspondence Faculty prepares engineers in 13 specialties. In addition to the standard form of study for students with incomplete higher and secondary special education, an accelerated form is used.

The university has a number of self-supporting centers, the activities of which are aimed at obtaining additional education by specialists in the construction industry, as well as for realizing the scientific and creative potential of teachers and university staff.

This is the Center for Retraining, Professional Development and Consulting; Territorial Expert Base Center; Institute for Professional Training of Municipal Personnel; Center for pre-university training; Branch regional base center for labor protection and environmental safety, etc. To provide the Siberian region with qualified personnel, 4 branches of TyumGASU were opened in the cities of Tobolsk, Nadym, Muravlenko, Labytnangi and 10 representative offices (Pokachi, Urai, Novy Urengoy, Noyabrsk, Nefteyugansk, Ishim, Lyantor , Surgut, Nizhnevartovsk, Kurgan). Branches of the university train specialists taking into account the needs for professionals, carry out retraining and advanced training of teachers and specialists employed in the construction, oil, gas and other industries. Postgraduates and applicants are trained at the departments of the university.

In doctoral studies, open in five main specialties, 10 doctoral dissertations were prepared. The works of the dissertation candidates are devoted to the study and solution of topical issues of construction of buildings and structures in relation to the conditions of Western Siberia Every year, the university holds scientific conferences for students, graduate students, young scientists and teachers. On the basis of the Department of Physical Education, a sports and health center was created, the activities of which are aimed at improving the health of students, teachers and employees. National teams of the university in various sports successfully perform at regional and all-Russian competitions.

In March 2007, the Zodchiy sports complex opened its doors to everyone. Extracurricular and educational work at the university is complex. 9 student associations are constantly operating: trade union committee, art council; hostel council; editorial office of the StroyAk magazine; intellect club; rescue squad "Adrenaline"; the command staff of the MTR headquarters, uniting students from 18 universities and colleges of the Tyumen region; law enforcement detachment, pedagogical detachment.

The holidays "Dedication to Students", "First Year's Debut", a gathering of student activists, sports and tourist competitions, and the "Student Spring" festival have already become traditional. The Job Fair, which is held twice a year, is well known in construction organizations.

In the Tyumen region, the volumes of industrial and civil construction are constantly growing. Civil engineers are in demand in design, construction and operational enterprises of the construction complex. The active participation of TyumGASU in the rapid development of the West Siberian region is determined by the need of the oil and gas industry for new technologies and innovative projects, due to the harsh climatic, complex engineering and geological conditions, huge spaces and underdeveloped infrastructure. Therefore, the university has created and successfully operates scientific schools that solve a number of the most important tasks of the region, namely:

- development of new, lightweight, prefabricated buildings with minimal weight, excellent transportability and high assembly characteristics;

- research in the field of thermal physics of freezing soils, theoretical and experimental studies of the applicability of new soil models;

- development of new types of foundations aimed at the construction of various structures in difficult engineering and geological conditions in the north of Western Siberia;

- development of resource-saving technologies for construction and operation of highways and airfields in Western Siberia;

- solving problems of water treatment, wastewater treatment, laying and operation of engineering communications;

- solution of integrated use and environmental monitoring of natural resources of Western Siberia.

The main task of the university is to provide training and retraining of innovative-minded and highly qualified specialists. This is possible with the integration of education, science and industry. For 37 years, the university has trained about 25 thousand specialists who work in all corners of our country.

More than 80% of graduates work in the Tyumen region. The University is justly proud of its graduates. Within its walls have grown up talented scientists who have earned the recognition of Russian and foreign colleagues; it has become a launching pad for highly qualified specialists, heads of enterprises and organizations of the Tyumen region, representatives of various levels of government.

1.2. The inner sphere of the studied object

The internal environment of an educational institution consists of an educational structure.

The educational structure is shown in Figure 1.1.

2. Analysis of the balance of the executor of the budget of the main manager, recipient of budget funds

2.1 General assessment of the structure of the organization's property and its sources according to the analytical balance

Of all forms of accounting, the most important is the balance sheet. The balance sheet characterizes in monetary terms the financial position of the organization as of the reporting date. The balance sheet characterizes the state of inventories, settlements, the availability of funds, investments.

The balance of the budget execution of the main manager (manager), the recipient of budget funds (f. 0503130) is made by the recipients of budget funds:

Chief stewards;

Stewards;

Recipients.

The balance sheet is divided into four sections:

Two sections of the asset (Non-financial assets and Financial assets);

Two sections of the liability (Liabilities and Financial Results).

It is filled in by the balance of funds in the accounts of budgetary accounting in the context of budgetary funds (columns 3, 6), off-budget funds (columns 4, 7) and the final indicator (columns 5, 8) at the beginning of the year and the end of the reporting period.

Investigate the structure and dynamics of the financial condition of the enterprise using a comparative analytical balance. The comparative analytical balance is obtained from the initial balance by supplementing it with indicators of the structure, dynamics and structural dynamics of investments and sources of funds of the enterprise for the reporting period.

Comparative analytical balance brings together and systematizes the calculations that any analyst performs when first familiarizing with the balance. The comparative balance sheet covers many important indicators that characterize the statics and dynamics of the financial condition. Comparative balance sheet actually includes horizontal and vertical analysis indicators.

The analysis of assets, liabilities and capital of budgetary funds was carried out according to the Balance of the budget executor of the main manager, recipient of budget funds (Form No. 130) (Appendix No. 1-3) by compiling a comparative analytical balance (Table 2.1.).

The dynamics of assets and liabilities of budgetary funds of GOU VPO TGASU for 2005-2007 is more evident. is shown in Figure 2.1.

The analysis of assets, liabilities and capital of off-budget funds of GOU VPO "Tyumen Architectural and Construction University" was carried out according to the Balance of the budget executor of the main manager, recipient of budget funds (Form No. 130) (Appendix No. 1) by compiling a comparative analytical balance (Table 2.2).

The dynamics of assets and liabilities of off-budget funds of GOU VPO TGASU for 2005-2007 is clearer. is shown in Figure 2.8.

The analysis of the structure of assets and liabilities of budgetary funds of GOU VPO TGASU in 2005-2007 is more evident. is presented in Figures 2.9, 2.10, 2.11, 2.12, 2.13, 2.14.

From the obtained table 2.1 and figure 2.1, the following changes are observed in the assets of the budgetary funds of the GOU VPO TGASU:

1) Non-financial assets of the institution in the period under review (2005-2007) in 2006. compared to 2007 increased by 15.36%, in 2007 compared to 2006. they increased by 94583231.32 rubles, which amounted to 128.67%.

The largest increase in non-financial assets in 2006 occurred in terms of the cost of investments in fixed assets: by 43,000,000.00 rubles. or by 70.15%, the cost of inventories, on the contrary, reduced the growth of non-financial assets by 1,432.00 rubles. or 6.35%.

In 2007. non-financial assets increased in terms of the value of fixed assets (by 193,890,982.32 rubles or 86.00%) and decreased in terms of investments in fixed assets (by 99,300,000.00 rubles, which amounted to 4.79%).

2) In general, the value of financial assets has increased: in 2006. by 57,427.00 rubles, which amounted to 130.15%, mainly due to the growth of settlements on advances issued by 179,400.00 rubles, the cost of funds decreased by 121,973.00 rubles. (100%).

In 2007, the value of financial assets decreased by 131909.86 rubles. or 53.21%. A negative point is the growth of settlements for shortages: by 25,896.14 rubles, which amounted to 137.80%.

3) The liabilities of the institution in 2006 compared to 2005 increased by 4,425,840.95 rubles, which amounted to 221.88%. This growth was mainly due to the growth of arrears on payments to the budgets by 3,455,687.98 rubles. and a decrease in suppliers' debt to the institution under study by 970,152.98.

4) In 2007. liabilities decreased by 601,282.78 rubles. (or 19.71%). This decrease was due to a decrease in debt to the budget by 957,664.00 rubles. (which amounted to 72.29%), and a decrease in suppliers' debt to GOU VPO TGASU by 356381.21 rubles, which indicates that the institution strictly follows financial and accounting discipline.

5) There is a positive trend in the change in the financial result: in 2006, an increase of 39,548,073.87 rubles. (or by 13.76%), in 2007 by 95,052,604.24 rubles. (or by 29.07%).

According to the results of the vertical analysis of the balance sheet in terms of budgetary funds (Table 2.2 and Figures 2.2 - 2.7), it can be said that in 2005 most of the structure of the balance sheet assets is occupied by non-financial assets throughout the entire analyzed period: in 2005 - 99.93 %, in 2006 - 99.92% and in 2007 - 99.97%. The largest share is occupied by the cost of fixed assets: in 2005 - 78.50%, in 2006 - 68.31% and in 2007 - 98.79%.

In the liabilities of the balance sheet, a large share is occupied by the financial result: in 2005 - 100.48%, in 2006 - 99.08% and in 2007 - 99.42%.

From the resulting table 2.2 and figure 2.8, the following changes are observed in the assets of extra-budgetary funds of the GOU VPO TSUACE:

1) Non-financial assets of the institution in the period under review (2005-2007) in 2006. compared to 2007 increased by 56.61%, in 2007. compared to 2006 they increased by 180,320,083.58 rubles, which amounted to 143.22%.

The largest increase in non-financial assets in 2006 occurred in terms of the value of investments in fixed assets: by 133099195.44 rubles. or 73.53%, inventories for 4,770,566.98 rubles. or 42.66%.

In 2007. non-financial assets increased in terms of the value of fixed assets (by 379374421.95 rubles, or 435.42%) and decreased in terms of investments in fixed assets (by 198041911.56 rubles, which amounted to 36.95%).

2) In general, the value of financial assets decreased: in 2006, by 22,973,055.01 rubles, or by 27.35%, mainly due to settlements with debtors on income by 51,685,449.74 rubles, the value of funds increased by 26697872, 89 RUB (by 87.46%).

In 2007, the value of financial assets decreased by 10,259,475.99 rubles. or 9.59%. A positive aspect is the decrease in settlements for shortages: by 33,644.06 rubles, or by 13.62%.

3) Obligations of the institution in 2006. in comparison with 2005 decreased by 100,998,598.70 rubles, or by 364.33%, mainly due to a decrease in debt on settlements with suppliers and contractors by 101,160,674.79 rubles.

4) In 2007, liabilities increased by 139,104,326.23 rubles. (or 91.93%). This increase was due to arrears on settlements with suppliers and contractors by 144,259,040.73 rubles. (which amounted to 89.33%).

5) There is a positive trend in the change in the financial result: in 2006, an increase of 228,830,511.20 rubles. (or by 108.91%), in 2007 by 30,956,281.36 rubles. (or 7.05%).

According to the results of the vertical analysis of the balance sheet in terms of budgetary funds (Table 2.1 and Figures 2.2 - 2.7), it can be said that in 2005 most of the structure of the balance sheet asset is occupied by non-financial assets throughout the entire analyzed period: in 2005 - 146.05 %, in 2006 - 134.48% and in 2007 - 124.41%. The largest share is occupied by investments in non-financial assets: in 2005 - 99.24%, in 2006 - 101.25%.

In the liabilities of the balance sheet, a large share is occupied by the financial result: in 2005. - 115.20%, in 2006 - 141.49% and in 2007 - 97.84%.

2.2 Assessment of the property status of a budgetary institution according to the balance of budget execution using basic financial ratios

Budget reporting - a system of indicators reflecting the property and financial position of the institution as of the reporting date, as well as the financial results of the institution's activities and budget execution for the reporting period.

The main purpose of budget (financial) reporting is to control the use of budgetary appropriations and the legality of the use of extra-budgetary funds.

The results of calculating the main financial ratios for assessing the property status of a budgetary institution according to the balance of budget execution (budgetary and extrabudgetary funds) are summarized in Tables 2.3 and 2.4.

Table 2.3

Assessment of the property status of a budgetary institution according to the balance sheet of budget execution (budgetary funds) using basic financial ratios

Financial ratio	Calculation formula	2005 year	2006 year	Absolute change	2007 year	Absolute change
1	2	3	4	5	6	7
Property dynamics		1,045	1,156	0,111	1,008	- 0,148
		0,789	0,684	- 0,105	0,988	0,305
Share of fixed assets in the NFA		0,789	0,684	- 0,105	0,988	0,305
		0,00004	0,0001	0,00002	0,00003	-0,00003
		0,214	0,316	0,102	0,012	- 0304
		1	1	0	0,012	- 0,988
		0,640	0	- 0,640	0	0
		0,058	0,078	0,021	1	0,921
Share of DZ in financial assets		0,360	1	0,640	1	0
Share of NFA in the total asset		0,786	0,684	- 0,102	0,988	0,305

Table 2.4

Assessment of the property status of a budgetary institution according to the balance sheet of budget execution (extra-budgetary funds) using the main financial ratios

Financial ratio	Calculation formula	2005 year	2006 year	Absolute change	2007 year	Absolute change
1	2	3	4	5	6	7
Property dynamics		1,365	1,566	0,201	1,372	-0,194
Share of non-circulating NFAs in property		0,290	0,209	-0,081	0,781	0,572
Share of fixed assets in the NFA		0,789	0,209	-0,580	0,781	0,572
The share of circulating NFA in the property		0,031	0,038	0,008	0,025	-0,013
Share of construction in progress in APF		0,420	0,578	0,158	0,028	-0,550
Share of real NFAs in property		1,000	1,000	0,000	1,000	0,000
Share of DS and financial investments in financial assets		0,840	0,909	0,069	1,110	0,201
Share of inventories in current assets		0,089	0,130	0,041	0,113	-0,017

The dynamics of the main financial ratios for 2005-2007 is clearer. reflected in Figures 2.15, 2.16.

From the obtained table 2.3 and figure 2.15, the following changes are observed in the main financial coefficients of the property status of budgetary funds of the State Educational Institution of Higher Professional Education TGASU:

1) Financial coefficient of property dynamics in the period under review (2005-2007) in 2006. compared to 2005 increased by 0.111; in 2007. compared to 2006 it decreased by 0.148.

2) In 2007. in comparison with 2006, the share of non-circulating NFA in the property and the share of fixed assets in the NFA increased by 0.305.

3) The share of inventories in current assets in 2006. compared to 2005 increased by 0.021; in 2007. compared to 2006 they increased by 0.921. This increase was due to the growth of the material and technical base of the institution.

4) A positive moment is the increase in the share of the NFA in 2007. compared to 2006 by 0.305.

According to the results of the assessment of the property status in terms of budgetary funds (Table 2.3 and Figure 2.15), we can say that the stable financial ratio in 2005-2007. occupies the share of fixed assets in the structure of NFA and the share of non-circulating NFA in the structure of property: in 2005 - 0.789; in 2006. - 0.684, in 2007. - 0.988.

From the obtained table 2.4 and figure 2.16, the following changes are observed in the main financial coefficients of property status for extrabudgetary funds of GOU VPO TGASU:

1) Financial coefficient of property dynamics in the period under review (2005-2007) in 2006. compared to 2005 increased by 0.201; in 2007. compared to 2006 it decreased by 0.194.

2) In 2007. in comparison with 2006, the share of non-circulating NFA in the structure of property decreased by 0.081, in 2007 compared to 2006 it increased by 0.572.

3) The share of fixed assets in the structure of the NFA in 2006. compared to 2005 decreased by 0.580; in 2007. compared to 2006 they increased by 0.572.

4) A positive moment is the increase in the share of DS and financial investments in financial assets in 2006. compared to 2005 by 0.069, in 2007. compared to 2006 by 0.201, which indicates the financial stability of the institution.

There is an increase in the share of DZ in financial assets in 2007 compared to 2006. by 0.574.

According to the results of the assessment of the property status in terms of extra-budgetary funds (Table 2.4 and Ras 2.16), we can say that the stable financial ratio in 2005-2007. occupies the share of fixed assets in the NFA: in 2006 - 0.209; in 2007 - 0.781. The largest share is occupied by DS and financial investments: in 2005 - 0.840, in 2006 - 0.909, in 2007 - 1.110.

3. Analysis of the report on the financial results of the activities of GOU VPO "Tyumen State Architectural and Construction University"

Starting from 01.01.2006, the determination of the amount of all income and expenses, including budgetary activities, is carried out on an accrual basis. Previously, all budgetary institutions worked on a cash basis. The transition to the accrual method is due to the Concept of reforming the budgetary process in the Russian Federation in 2004-2006, approved by the RF Government decree of 22.05.2004 3249 "On measures to improve the effectiveness of budget expenditures."

The purpose of adopting the Concept is to create conditions and prerequisites for the most efficient management of public finances in accordance with the priorities of state policy and international experience. At the same time, the maximum management effect is expressed in the effectiveness of budget expenditures.

To improve performance, it is necessary at least to have information about the magnitude of this performance, which is the result of the activities of each of the budgetary institutions.

Therefore, budgetary institutions must quarterly determine the result of their financial activities and reflect in the reporting: in the Report on financial performance (form 0503121), which is formed in the context of budgetary and extra-budgetary activities.

The main sources of information in the analysis of revenues and expenditures for budgetary and extrabudgetary activities of the GOU VPO "Tyumen State University of Architecture and Civil Engineering" are the Reports on financial performance (form 0503121) for 2005-2007. (Appendices 4-6).

The analysis of the report on the financial results of the budgetary activities of the GOU VPO TGASU is presented in Table 3.1. For clarity, the dynamics of the types of expenditures for budgetary activities is shown in Figure 3.1. Structure of expenditures by budgetary activity in 2005-2007 reflected in Figures 3.2-3.4.

The analysis of the report on the financial results of extrabudgetary (entrepreneurial) activities of GOU VPO TGASU is presented in table 3.2. For clarity, the dynamics of types of income for extrabudgetary activities is shown in Figure 3.2, and expenses for extrabudgetary activities are shown in Figure 3.5. The structure of expenses and incomes for extrabudgetary activities in 2005-2007 reflected in Figures 3.6-3.11.

From the obtained table 3.1 and figure 3.1, the following changes are observed in the dynamics of expenditures for the budgetary activities of the GOU VPO TGASU:

1) Remuneration of labor and charges for the remuneration of the institution in the period under review (2005-2007) in 2006. in comparison with 2005 increased by 14048459, which amounted to 26.024%, in 2007. compared to 2006 they increased by 22,486,400 rubles, which amounted to 33.053%.

From the obtained table 3.1 and figure 3.2, the following changes are observed in the structure of expenditures for the budgetary activities of the GOU VPO TGASU in 2005:

Expenses for wages and salaries accrued to 48.36%, other expenses - 26.36%, purchase of services - 17.68%, expenses on operations with assets - 6.31, social security - 1.29% in total cost structure.

From the obtained table 3.1 and figure 3.3, the following changes are observed in the structure of expenditures for the budgetary activities of the GOU VPO TGASU in 2006:

Expenses for wages and salaries accrued to 48.92%, other expenses - 24.73%, purchase of services - 20.15%, expenses on operations with assets - 4.63, social security - 1.58% in total cost structure.

From the obtained table 3.1 and figure 3.4, the following changes are observed in the structure of expenditures for the budgetary activities of GOU VPO TGASU in 2007:

Expenses for wages and salaries accrued to 55.10%, other expenses - 21.00%, purchase of services - 15.61%, expenses on operations with assets - 6.36, social security - 1.93% in total cost structure

From the resulting table 3.2 and figure 3.5, the following changes are observed in the dynamics of income and expenses for extrabudgetary activities of GOU VPO TSUACE:

2) There is a positive trend in income from market sales of goods, works, services: in 2006, an increase by 58686287.43 rubles. Or (by 21.44%), in 2007, an increase by 46891982.14 rubles. Or (14.10%) ...

From the obtained table 3.2 and figure 3.6, the following changes are observed in the structure of income for extrabudgetary activities of the GOU VPO TGASU in 2005:

Income from market sales of goods, works, services is 69.20%, gratuitous and irrevocable receipts from budgets - 29.44%, other income - 0.91%, income from property - 0.35%, income from operations with assets - 0.11% in the total income structure.

From the obtained table 3.2 and figure 3.7, the following structure of incomes for extrabudgetary activities of the GOU VPO TGASU in 2006 is observed:

Income from market sales of goods, works, services is 57.19%, gratuitous and irrevocable receipts from budgets - 41.69%, other income - 1.12 in the general structure of income.

From the obtained table 3.2 and figure 3.8, the following structure of incomes for extrabudgetary activities of the GOU VPO TGASU in 2007 is observed:

Income from market sales of goods, works, services is 93.99%, gratuitous and irrevocable income from budgets - 1.51%, other income - 2.40%, property income - 2.09% in the total income structure.

From the obtained table 3.2 and figures 3.9-3.11, the following changes are observed in the structure of expenses for extrabudgetary activities of the GOU VPO TSUACE in the period 2005-2007:

Growth rate of labor costs and charges on labor remuneration in 2007 compared to 2006 amounted to 20.62, for other expenses - 86.00, purchase of services - 97.63, expenses on operations with assets - 19.06, in the general structure of expenses.

4. Analysis of the report on the execution of the budget of the main manager, recipient of funds

The report on the execution of the budget of the main manager (manager), recipient of budget funds (f. 0503127) (hereinafter referred to as the Report on budget execution) for quarterly and annual reporting dates is drawn up separately for budgetary and extra-budgetary 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 summary form in the context of all detailed codes of the budget classification of the Russian Federation without reflecting grouping codes.

The report on budget execution (in terms of extra-budgetary activities) reflects transactions with funds from entrepreneurial and other income-generating activities, from profits remaining at the disposal of the institution, and from gratuitous receipts from individuals and legal entities.

The report on budget execution (in terms of extra-budgetary activities) reflects transactions with funds from entrepreneurial and other income-generating activities, from profits remaining at the disposal of the institution, and from gratuitous receipts from individuals and legal entities.

In order to implement the provisions of Art. 25 of the Federal Law of 23.12.2004 No. 173-FZ "On the Federal Budget for 2005" and similar provisions of the federal laws on the federal budget for the corresponding financial year, the main administrators of the federal budget shall quarterly submit a report on additional sources of budgetary financing of institutions located outside the Russian Federation, in the form of a report on budget execution.

Analysis of the report on the execution of the budget of the main manager (manager), recipient of funds from the TyumGASU budget (budgetary funds) for 2005-2007. presented in tables 4.1 - 4.2. The dynamics of budget expenditures is shown in Figure 4.1.

Analysis of the report on the execution of the budget of the main manager (manager), recipient of funds from the TyumGASU budget (extra-budgetary funds) for 2005-2007. presented in tables 4.3 - 4.5. The dynamics of budgetary funds revenues is shown in Figure 4.2, budgetary funds expenditures - in Figure 4.3.

From the obtained table 4.1 and figure 4.1, the following dynamics of expenditures on the budgetary activities of the GOU VPO TGASU in 2005-2007 is observed:

1) Wages in the period under review (2005-2007) in 2006 compared to 2005 increased by 11,197,500.00 rubles. or by 16.01%, in 2007. in comparison with 2006 increased by 17,848,900.00 rubles, or 50.76%.

From the obtained table 4.2 and figures 4.2-4.3, the following changes are observed in the dynamics of income and expenses for extrabudgetary activities of the GOU VPO TSUACE in 2005-2007:

1) The largest increase in income from the sale of services in the period under review (2005-2007) in 2006 compared to 2005. increased by 51460886.58 rubles, which amounted to 15.85%, in 2007. in comparison with 2006, an increase of 33019489.39 rubles, which amounted to 8.78%.

2) Expenses for labor remuneration and accruals for labor remuneration of the institution in the period under review (2005-2007) in 2006. in comparison with 2005 increased by 37,749,564.01 rubles, which amounted to 34.73%., in 2007 compared with 2006 increased by 33,259,557.13 or (22.71%).

3) The largest increase in expenses for the receipt of non-financial assets in 2006 compared to 2005 by 189149057.91 rubles, which amounted to 221.14%.

Conclusion

Analysis of financial statements is an integral part of most decisions related to lending, investment, etc.

The purpose of the analysis is a detailed description of the property and financial potentials of an economic entity, the results of its activities in the past reporting period, as well as the prospects for the development of the object.

This course work presents an analysis of the financial statements of GOU VPO "Tyumen State University of Architecture and Civil Engineering".

The first chapter of the work provides basic information about the object of research: the history of creation, the inner sphere and the external environment.

The second, third and fourth chapters contain an in-depth analysis of the financial condition of GOU VPO "Tyumen State University of Architecture and Civil Engineering" for 2005-2007.

In the first part of the second chapter, a general assessment of the dynamics and structure of balance sheet items was made, which showed:

1) Growth of the property of the enterprise in terms of budgetary funds for 3 years by 138,425,236.28 rubles, in terms of extra-budgetary funds - by 297,892,520.09 rubles;

2) The predominance of non-financial assets in the structure of assets of budgetary and extra-budgetary funds (from 99.93% in 2005 to 99.97% in 2007 - budgetary non-financial assets; from 146.05% in 2005 to 124.41% in 2007 - off-budget non-financial assets).

3) In the liabilities of the balance sheet, a large share is taken by the financial result: in terms of budget funds in 2005 - 100.48%, in 2006 - 99.08% and in 2007 - 99.42%; on extrabudgetary funds in 2005. - 115.20%, in 2006 - 141.49% and in 2007 - 97.84%.

In the second part of the second chapter of the course work, an assessment of the property status of a budgetary institution was carried out according to the balance of budget execution using the main financial ratios.

According to the results of the assessment of the property status in terms of budgetary funds, it can be said that the stable financial ratio in 2005-2007. occupies the share of fixed assets in the structure of NFA and the share of non-negotiable NFA in the structure of property: in 2005 - 0.789; in 2006. - 0.684, in 2007. - 0.988.

Assessment of the property status in terms of extra-budgetary funds showed that a stable financial ratio in 2005-2007. occupies the share of fixed assets in the NFA: in 2006 - 0.209; in 2007 - 0.781. The largest share is occupied by DS and financial investments: in 2005 - 0.840, in 2006 - 0.909, in 2007 - 1.110.

The third chapter contains an analysis of the report on the financial results of the activities of the GOU VPO "Tyumen State University of Architecture and Civil Engineering". The analysis shows the following changes in the dynamics and structure of expenditures for the budgetary activities of the GOU VPO TSASU:

1) Remuneration of labor and charges for the remuneration of the institution in the period under review in 2006. in comparison with 2005 increased by 14048459, which amounted to 26.024%, in 2007. compared to 2006, they increased by 22,486,400 rubles, which amounted to 33.053%.

2) The largest increase in expenses on operations with assets in 2007 occurred in terms of depreciation of fixed assets and intangible assets: by 4,013,285.10 rubles. or 62.40.

3) The prevalence of labor costs and charges for labor remuneration in the structure of expenses: 48.36% - in 2005, 48.92% - in 2006. 55.10% - in 2007.

The analysis also shows the following changes in the dynamics and structure of expenses and incomes for extrabudgetary activities of the GOU VPO TSASU:

1) The largest increase in income from gratuitous and irrevocable budget receipts in the period under review (2005-2007) in 2006 compared to 2005. increased by 12593733.50, which amounted to 108.09%, in 2007. compared with 2006, there is a sharp decline in income by 236252657.80, which amounted to 2.52%.

2) There is a positive trend in income from market sales of goods, works, services: in 2006. growth by 58686287.43 rubles. or (by 21.44%), in 2007. growth by 46891982.14 rubles. or (14.10%).

3) Expenses for remuneration of labor and charges for the remuneration of the institution's labor in the period under review (2005-2007) in 2007. compared to 2006 increased by 30,575,364.66 rubles, which amounted to 20.62%.

4) The largest increase in expenses on operations with assets in 2007 occurred in terms of depreciation of fixed assets and intangible assets: by 4,578,249.51 rubles. or 20.82.

5) The prevalence of income from market sales of goods, works, services in the structure of income: 69.20% - in 2005, 57.19% - in 2006. 93.99% - in 2007

6) The predominance of labor costs and charges for labor compensation in the structure of expenses: 50.20% - in 2005, 42.11% - in 2006. 46.38% - in 2007

In the fourth chapter of this course work, an analysis of the report on the execution of the budget of the main manager, the recipient of funds, GOU VPO TyumGASU, is carried out. The results of the analysis show the following dynamics of expenditures for budgetary and extrabudgetary activities of GOU VPO TGASU in 2005-2007:

1) Wages in the period under review in 2006 compared to 2005 increased by 11,197,500 rubles. or by 16.01%, in 2007. in comparison with 2006 increased by 17,848,900.00 rubles, or 50.76%.

2) Accruals for wages in 2006. in comparison with 2005 increased by 2,869,300.00 rubles, which amounted to 13.55%, in 2007. compared with 2006 by 4625400.00 or 56.41%.

3) The largest increase in income from the sale of services in the period under review (2005-2007) in 2006. compared to 2005 increased by 51460886.58 rubles, which amounted to 15.85%, in 2007. in comparison with 2006, an increase of 33019489.39 rubles, which amounted to 8.78%.

4) Expenses for remuneration of labor and charges on the remuneration of the institution's labor in the period under review (2005-2007) in 2006. compared to 2005 increased by 37,749,564.01 rubles, which amounted to 34.73%., in 2007 compared to 2006 increased by 33259557.13 or (22.71%).

5) The largest increase in expenses for the receipt of non-financial assets in 2006 compared to 2005 by 189149057.91 rubles, which amounted to 221.14%.

List of used literature

1) Analysis of financial statements: textbook / L.V. Dontsova. ON. Nikiforov. - 4th ed., Rev. and add. - M .: Publishing house "Business and Service", 2006.

2) Bakanov M.N., Sheremet A.D. The theory of economic analysis: Textbook. - M, 2003.

3) Bernstein L.A. Analysis of financial statements. - M., 2001.

4) Dybal S.V. Financial analysis: theory and practice: Textbook. allowance. - SPb .: Publishing House "Business Press", 2005.

5) V.V. Kovalev Financial Analysis: Investment Management. Selection of investments. Analysis of reporting. - M, 2005.

6) Richard J. Audit and analysis of the economic activity of the enterprise. - M., 2004

7) Henderwick K. Financial and economic analysis of enterprises. - M., 2004.

8) Sherement A.D., Saifulin R.S. Financial analysis technique. - M., 2004.

9) Shim J.K. and other Methods of cost management and cost analysis. - M., 2004.

10) Shmalen G. Fundamentals and problems of enterprise economics. - M., 2004.

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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 on budgetary activities is increasing in a positive direction by 8.77%, and the profit from off-budget activities is 85.35% of the 2009 level.

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

In 2011, a decrease in the value of assets and liabilities for budgetary activities continued by 2.89%, while assets and liabilities for income-generating activities increased by 41.11%, but since their share in total funds is not high, 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 decreases 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%.

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

Table 6

Analysis of balance sheets for 2010-2011

However, in 2011 revenues from extra-budgetary 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 income-generating 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 extra-budgetary activities, an expansion of the range of paid services.

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

Figure: 5 Dynamics of the main indicators of assets in 2009-2011

Figure: 6 Dynamics of financial results in 2009-2011

The institution's overall financial result is declining in 2011, 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).

Figure: 7 Assets structure 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.

Figure: 8 Structure of liabilities of MU "Central Bank" Education "for 2011

The company's liabilities are formed mainly at the expense of 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%).

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. All property is formed at the expense of the financial result from budgetary and extra-budgetary 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 increase 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 revenues and expenditures 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.

Figure: 9 Cost structure for all activities in 2010

Figure: 10 Structure of expenditures by budgetary activity in 2010

Table 8

Analysis of the statement of financial results of the budgetary activity of the MU "Central Bank" Education "

Figure: 11 Structure of expenses for extrabudgetary activities in 2010

From the obtained table 8 and figures, the following conclusions can be drawn on the statement of financial results: In the structure of income from extra-budgetary activities, income from the provision of paid services prevails. In 2010, the largest share in the budgetary expenditures of the institution is occupied by salary costs - 67.79%, which determines the predominant share of this item in the total expenditures of the MU “Central Bank“ Education ”- 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 accounts for 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.

Figure: 12 Dynamics of the structure of expenditures by budgetary activity in 2010-2011

The role of wages and salaries in the composition of expenditures for budgetary activities 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 decrease in the share of expenses on operations with assets to 8.16% and expenses on the purchase of works and services to 11.33% is especially noted.

Figure: 13 Dynamics of the structure of expenses 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.

Figure: 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 for activities that generate income, which in 2011 is replaced by a loss, which indicates the ineffectiveness of providing 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), recipient of budget funds (f. 0503127) (hereinafter referred to as the Report on budget execution) for quarterly and annual reporting dates is drawn up separately for budgetary and extra-budgetary 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 summary 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 the indicator for 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).

Figure: 15 Structure of expenses for 2009

Table 9

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

Figure: 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 greatest 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 main manager, based on the approved limits and appropriations for 2011

The cost structure is shown in Fig. 17.

Figure: 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 is decreasing, therefore, material incentives for employees of a budgetary institution are decreasing.

Dynamics of the main items of expenditure on budgetary activities for 2009-2011. is shown in Fig. 18.

Figure: 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, expenses on 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 the unfulfilled income is income from the sale of property (22.87% of the income is not fulfilled). Expenses were not fulfilled by 5.36%, with significant debt being 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 business 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 him strengthening

In connection with the changes in 2011, budgetary institutions have been given more freedom and independence in terms of managing 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 state orders, in contrast to financing according to estimates, give the heads of institutions more freedom, it becomes possible to provide the population with specialized services for an 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 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 rent, the question arises of how to dispose of the funds received from renting out property. For this it is necessary 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 for paid use, with the exception of property of budgetary and autonomous institutions, and also 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.

In this case, 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, the founder does not provide financial support for the maintenance of such property. 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 submitted documents 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 transactions 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, one 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 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 \u003d 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 \u003d FOT + N + Aos, (2)

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

FOT \u003d 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 (N) include expenses for the employer's payment of insurance premiums to the RF Pension Fund, the RF Social Insurance Fund and compulsory medical insurance funds (federal and regional) in accordance with the tax legislation of the Russian Federation, as well as insurance rates for compulsory insurance against industrial accidents and occupational diseases.

Amounts of depreciation (Aos) are calculated for equipment with a useful life of more than 12 months and an initial cost of 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 \u003d 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, 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, fuel and lubricants costs, communication services, expenses for materials, stationery, inventory, expenses for ongoing repairs, etc.).

Indirect costs (Ркосв) are determined by the formula:

RKOSV \u003d 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 \u003d 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 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 planned 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, 1 specialist spends 7 hours a month on the provision of accounting services, 5 hours a month on the provision of audit services, and 0.25 hours a month for consulting services.

The calculation of the wage fund per month is performed 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 \u003d 128532 * 0.30 \u003d 39559.6 rubles.

The 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 \u003d 4668.78 thousand rubles / 10 \u003d 466.9 thousand rubles.

Utility bills are calculated in proportion to the planned time for the provision of paid services.

In 2011 1139.48 thousand rubles were planned for the payment of utilities. At the same time, the annual fund of working time was 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 \u003d 1139.48 / 1842 * 1986 \u003d 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. with the average annual cost of fixed assets 546,021.06 thousand rubles. Consequently, the cost of maintaining 1 RUB. fixed assets \u003d 15072.49 / 546021.06 \u003d 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 \u003d 0.03 * 12000 \u003d 360 thousand rubles.

We will calculate the amount of the increment of overhead expenses, 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

We calculate the cost of paid services in table. fifteen.

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 \u003d 0.03 * 12000 \u003d 360 thousand rubles. Then the cost of renting 1 sq. m. \u003d 360 * 1000/100/12 \u003d 300 rubles / month.

Planned profit \u003d 300 * 50% \u003d 150 rubles.

Rent price for 1 sq. m. \u003d 300 + 150 \u003d 450 rubles.

Rent price for 1 sq. m. with VAT \u003d 450 * 1.18 \u003d 531 rubles.

Table 15

Calculation of the cost and price of paid services

It is advisable to calculate economic efficiency 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 income calculations.

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 RUB 323.09 thousand, which indicates the economic efficiency and expediency 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.

Figure: 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 impact 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, researching 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.

Effective management of budgetary organizations and rational use of both budgetary and extrabudgetary funds creates an objective need to organize 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 effectiveness 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, and the sources of information for analysis were identified.

Modern budgetary institutions, in accordance with current legislation, have more rights to dispose of property and provide paid services, as well as to dispose of funds.

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

Of all forms of accounting, the most important is the balance sheet. The balance sheet characterizes in monetary terms the financial position of the organization 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 extra-budgetary activities, which decreases in 2011. The institution's overall financial result is declining in 2011, 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 the change in the status of a budgetary institution, there was a tendency to an increase in the role of off-budget 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 extra-budgetary 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 off-budget 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 overall expenses of the institution in the context of these 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, the budgetary expenditures on wages increased, while the costs of current activities and maintenance of the institution's property were reduced. Currently, the institution is financed through subsidies from the local budget, which aggravates the problem of underfunding, which reaches 5.96% in budgetary activities. . 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 providing paid services, which is reflected in fifth sheet.

In 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 planned 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 carry out the following types of 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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Description

The purpose of the course work is to consider the analysis of the budget balance
institutions. The relevance of the topic is due to the significant increase in the role of budgetary institutions. The result of their activities characterizes the usefulness of the work they have done and represents the process of providing services to the general population. They are designed to ensure the satisfaction of a number of socially significant needs, such as education, health care, research, social protection, culture, public administration, etc.

Introduction ……………………………………………………………………….… .4
1 Significance and role of financial reporting analysis ………………………… ...… ..7
Goals and objectives of the analysis of financial statements …………………………. …… 7
Methods and techniques of financial analysis …………………………………… 10
Information support for the analysis of financial statements ……… ..… .14
Reporting of a budgetary institution ………………………………………… 14
Reforming the reporting of budgetary institutions ………………… ...… 19
Horizontal balance sheet analysis ………………………………………….… ..24
Vertical balance sheet analysis …………………………………………… ... 29
Conclusions and recommendations ……………………………………………………… ..35
Bibliographic list …………………………………………………… ..38
Appendix A (normative) - Accounting policies …………………………… 39

The work consists of 1 file

In accordance with the Instructions, the following reporting forms are included in the annual budget reporting:

- Balance of the main manager, manager, budget recipient

Funds, chief administrator, administrator of sources of financing of the budget deficit, chief administrator, administrator of budget revenues (form 0503130);

- Help on consolidated calculations (form 0503125) (compiled separately for budgetary and income-generating activities);

- Help on the conclusion of accounts for budgetary accounting of the reporting financial year (form 0503110);

- Report on the execution of the budget of the chief administrator, administrator, recipient of budgetary funds, chief administrator, administrator of sources of financing the budget deficit, chief administrator, administrator of budget revenues (form 0503127);

- Report on the execution of estimates of income and expenses for income-generating activities of the main manager, manager, recipient of budgetary funds (form 0503137);

- Statement of financial performance (form 0503121);

- Explanatory note (form 0503160).

The main source of analysis of financial statements is the balance sheet. Balance of budgetary institutions - a balance sheet that characterizes the state of funds of budgetary institutions, its costs, sources of funds. The balance sheet of a budgetary institution consists of an asset and a liability. The asset shows the placement and use of the funds received, and the liability reflects the sources of funds formation. The asset and liability data of the balance sheet must be equal to each other. Due to the fact that accounting is mainly in terms of value, funds and sources in the balance sheet are shown in monetary terms at the reporting date in the amount of balances on analytical accounts, grouped in the prescribed manner by balance sheet items. An item of the balance sheet is a certain type of grouping of indicators of homogeneous sub-accounts of analytical accounting or a separate sub-account.
The balance sheet is compiled in a certain form, in which the items are grouped by sections, and the balances by items are shown at the beginning of the year and the end of the reporting period. All of this taken together is the balance structure. The balance sheet consists of nine sections of the asset and six sections of the liability:
the balance sheet asset contains balances in monetary terms of fixed assets, materials, low-value and wearing out items; costs of production workshops, subsidiary farms, costs of research and development under contracts; funds in current and budget accounts in the bank, cash desk; settlements with accountable persons, for shortages, social insurance, special types of payments, with customers for research projects, other debtors and in the order of planned payments; expenses from the budget, special funds and other sources; losses of production workshops and subsidiary farms; capital construction costs from the budget and special funds.

The liability of the balance sheet reflects the liabilities of the reporting entity, as well as the financial result. The financial result indicator characterizes the financial condition and well-being of a constituent entity of the Russian Federation or a municipality.

In addition to internal users (legislative and executive bodies, state and municipal employees), budget reporting has a wide range of external users in relation to the general government sector. These include:

- creditors who assess the creditworthiness of regions and municipalities;

- portfolio investors who assess the prospects for purchasing government and municipal bonds;

- entrepreneurs who assess the development potential of the relevant territory in order to make a decision to open enterprises on this territory;

- commodity producers who make decisions on participation in the implementation of the state (municipal) order;

- experts and international organizations that carry out economic analysis, monitoring and comparison of the financial situation of public law entities in different countries, etc.

Separately, it is necessary to designate such users of budget reporting as citizens (taxpayers). Taxpayers are also consumers of budgetary services, therefore, they should be able to assess the cost and quality of these services, to measure the costs and results of measures carried out by the state.

1.2 Reforming the reporting of budgetary institutions

The beginning of 2011 was marked by the entry into force of many regulations related to accounting in state (municipal) organizations. So, from January 1 of the current year, these institutions reflect financial transactions, guided by the Unified Chart of Accounts.

The concept of budgetary accounting is no longer synonymous with accounting in budgetary institutions, and the concept of budgetary reporting no longer corresponds to the reporting of a budgetary institution. From January 1, 2011, the accounting of an institution, as well as its reporting, depend on the type of institution (state, budget or autonomous):

- budget accounting in government bodies, local authorities

self-government, governing bodies of state extra-budgetary funds, state academies of sciences, state institutions is conducted in accordance with the Order of the Ministry of Finance of Russia dated 06.12.2010 No. 162n;

- accounting in budgetary institutions is regulated by the Order of the Ministry of Finance of Russia dated 16.12.2010 No. 174n;

- accounting in autonomous institutions - by Order of the Ministry of Finance of Russia dated 23.12.2010 No. 183n.

The logical continuation of all the changes related to accounting was the release of the Instruction on the procedure for drawing up and submitting annual, quarterly and monthly reports on the execution of budgets of the budgetary system of the Russian Federation, approved by Order of the Ministry of Finance of the Russian Federation No. 191n dated 23.12.2010.

The course work examines the analysis of the balance sheet for 2010, compiled in accordance with Instruction No. 128 n, but starting from reporting on February 1, 2011, the Instruction on the procedure for drawing up and submitting annual, quarterly and monthly reports on the execution of budgets of the budgetary system of the Russian Federation, approvedBy order of the Ministry of Finance of Russia dated December 28, 2010 No. 191n.

Instructions 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, approved by Order of the Ministry of Finance of Russia dated November 13, 2008 No. 128n , accordingly lost force.

In accordance with clause 1 of Instruction No. 191n, reporting on the forms given in the appendix to this instruction is represented by:

- main administrators, administrators, recipients of budgetary funds;

- chief administrators, administrators of budget revenues;

- chief administrators, administrators of sources of financing the budget deficit;

- financial authorities of the Russian Federation, its constituent entities, municipalities;

- governing bodies of state extra-budgetary funds and

territorial state off-budget funds;

- bodies providing cash services for the execution of the budgets of the budgetary system of the Russian Federation (treasury bodies), cash services for budgetary institutions, autonomous institutions and other organizations.
Thus, the norms of this document apply to all subjects of budget reporting, which are subject to the norms of the Budget Code. Budgetary institutions that have changed their legal status in accordance with Federal Law No. 83-FZ submit annual, quarterly and monthly financial statements to their founders in the forms that will be established for these organizations by the Ministry of Finance. It follows from this that the financial department will develop forms and instructions for their preparation, which will be used by these organizations.
In turn, the main managers (managers), who exercise the functions and powers of the founders of the above institutions, will draw up and submit their reports based on the reports submitted by these organizations.

It should be noted that the composition of budget reporting forms for chief administrators, administrators, recipients of budget funds, chief administrators, administrators of sources of financing the budget deficit, chief administrators, administrators of budget revenues has not been changed.

The following features can be distinguished in the order of preparation and reporting:

1) As before, the frequency of drawing up the form is annual. The balance is formed as of January 1 of the year following the reporting year (taking into account the final turnovers on the budget accounting accounts held on December 31 at the end of the financial year). Budget accounts subject to closure at the end of the reporting financial year are reflected in the Certificate on the conclusion of budget accounting accounts of the reporting financial year (form 0503110): 021002000, 030404000, 030405000, 040110000, 040120000. Despite the fact that account 030404000 "Interdepartmental settlements" is subject to closing at the end of the year, it was left in the accounts of the Balance. At the end of the fiscal year, intradepartmental settlements between the head office and separate subdivisions may not be fully completed. Such a situation may arise, for example, when transferring funds as part of settlements between a separate subdivision without the right of a legal entity, exercising the authority to maintain budget accounting, and the head office.

2) The procedure for filling out the Balance has not changed either. As before, the indicators are reflected in the Balance sheet in the context of budgetary activities, income-generating activities, funds in temporary disposal and the final indicator at the beginning of the year and the end of the reporting period. The balance is formed according to the 9-digit account code without dividing according to the budget classification codes (analytical code according to the classification criterion of receipts and disposals) and according to the analytical code of the type of receipts and disposals of the accounting object (for state andbudgetary institutions- classification of operations of the general government sector).

3) Asset and Liability Accounts of the Balance and their names have been changed and presented in the form in accordance withBy order of the Ministry of Finance of Russia dated 06.12.2010 No. 162n, approved the Chart of accounts for budgetary accounting and the Instructions for its application. The codes of the lines of the Asset and Liability accounts have been changed. As before, the data for the accounts of Section 5 “Authorization of Expenditures

business entity "in the Balance Sheet (form 0503130) are not reflected.

4) In the Certificate of the availability of property and liabilities for off-balance sheet accounts, the output of lines for new off-balance accounts 24, 25, 26 has been added in accordance withBy order of the Ministry of Finance of Russia dated 01.12.2010 No. 157napproved the Unified Chart of Accountsaccounting for state (municipal) institutionsand Instructions for its use. Also, the Help added the display of lines for off-balance sheet accounts, which were not previously presented in the form of a report: off-balance sheet accounts 06, 08, 09, 13 - 16. The line codes of off-balance sheet accounts have been adjusted to account numbers. The indicators are reflected in the Help in the context of budgetary activities, income-generating activities and the final indicator at the beginning of the year and the end of the reporting period. Thus, in order to correctly fill in the columns in the Help, accounting on off-balance sheet accounts must be kept in the context of types of financial support (activity). In the Help, the amounts for off-balance accounts 17 and 18 at the beginning of the year are not reflected, since at the end of the current financial year, the indicators (balances) of the account are not transferred to the next financial year. The conclusion of the indicators on the account is reflected with a minus sign.

3 Horizontal balance analysis

The logical continuation of the accounting reporting process is its analysis and economic interpretation of the main reporting indicators in order to assess the financial and economic condition of the organization.

Table 1 - Horizontal analysis of the Kotelnikovsky balance

Branch of FSBI "Management" Volgogradmeliovodkhoz "

The analysis of the balance sheet indicators is carried out on the basis of information on the movement of non-financial assets (separately by types of fixed assets, intangible assets, non-produced assets, inventories). Information on the movement of non-financial assets must be presented in the annex to the explanatory note (f. 0503168).

In addition, it is necessary to disclose the technical condition, efficiency of use, the provision of budgetary institutions and their structural units with fixed assets (compliance of the size, composition and technical level of funds with the real need for them), the main measures to improve the condition and safety of fixed assets, characteristics of completeness, and information about the timeliness of the receipt of material stocks.

Information about the status of settlements on accounts receivable and payable as of January 1 of the reporting year and on the reporting date with an explanation of the reasons for the formation of the amounts of debt are presented in the annex to the explanatory note (f. 0503169).

Information on f. 0503169 are compiled separately for budgetary and extra-budgetary activities, as well as separately for accounts receivable and payable. In this case, the calculations of tax payments are reflected by type of taxes in the corresponding levels of budgets.

In addition, disclosure should be made of the legal basis for the financial investment. Information about financial investments must be presented in the annex to the explanatory note (f. 0503171).

Information on the state (municipal) debt is reflected in the context of debt instruments in the appendix to the explanatory note (f. 0503172).

When changing the balance sheet currency at the beginning of the financial year, information about the change in the balance sheet currency balance must be attached to the explanatory note (f. 0503173).

Other issues of the budget institution

Measures taken based on the results of control activities of state financial control bodies must be presented in the form of table N 7; information on the inventory (only for the year) - in the form of table No. 6; information on shortages - in the appendix to the explanatory note (f. 0503176), which are enshrined in the Instructions on the procedure for drawing up and submitting annual, quarterly and monthly budget statements.

The information on the use of information technologies in the activities of a budgetary institution (f. 0503177) reflects the costs of purchasing and upgrading computing equipment (personal computers, printing devices, servers of various capacities, network equipment of local area networks, data storage systems), the cost of purchasing non-exclusive ( licensing) rights to software and databases, including copies of computer programs and databases on various media (CDs, CD-ROMs, etc.), the cost of creating software and databases (including for the payment of a state contract for the implementation of work on the creation of computer programs or databases), as well as for the acquisition of exclusive rights to them from copyright holders, as well as the costs of other activities in the field of information technology (connection to computer networks, creation and support of Internet sites and information systems, installation, adjustment of local computing network, current repairs, maintenance, technical support and administration of computer equipment, transmission systems, display and protection of information, etc.), as well as justification of the expediency of the costs incurred (maintenance of current activities, technical re-equipment, other purposes).

This section also discloses other issues that were not reflected in the previous sections, but which had a significant impact on the activities of the budget institution in the reporting period.

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Introduction

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

2. Analysis of the financial condition of the municipal institution "Centralized accounting for the industry" Education "of the Leninsky district of Magnitogorsk

2.2 Analysis of property status

2.3 Analysis of the financial results of the institution

2.4 Analysis of financing of a budgetary institution

3. Problems of the financial condition of a budgetary institution

3.1 Problems of the financial condition of a budgetary institution and directions for its strengthening

3.2 Calculation of the economic efficiency of the provision of paid services by a budgetary institution

Conclusion

List of information sources

Applications

Introduction

budgetary financial institution municipal

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. The development of a strategy and tactics for the economic development of an organization is impossible without analyzing its financial condition, comparing economic indicators, studying 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 relevance of the topic is determined by the fact that the most important condition for the effective functioning of the national economy is the rational and economical use of state and local budget funds allocated to the maintenance of non-production sectors.

In the current economic situation, when budget financing becomes insufficient to cover current expenses, as well as in the context of the ongoing reform of budgetary institutions, the problem of the development of any institution in economic and financial terms, along with objective macro - and microeconomic factors, is largely due to a subjective factor, namely financial the policy pursued by the management of the organization. In this regard, a comprehensive analysis of the activities of budgetary institutions is essential. The analysis of the financial condition of a budgetary institution is intended to provide an operational, current and strategic analysis of information on the real economic condition of a business entity, reserves of budgetary resources savings, the targeted use of funds allocated by the state for the activities of organizations in the non-production sector, as well as an analysis of the results from entrepreneurial activities that are currently time necessary sources of funding for budgetary institutions of a new type.

The aim of the thesis is to study the theory and practice of analyzing the financial condition of a budgetary organization and develop recommendations for improving its financial condition.

To achieve this goal, the following tasks will be solved:

1. Explore the normative regulation of the activities of a budgetary institution;

2. Determine the essence of the analysis of the financial condition, its goals and objectives, and also consider the features of the analysis of the activities of a budgetary institution;

3. Analyze the financial condition of the budgetary institution and identify problems;

4. Identify the reserves for improving the financial condition;

The object of the research is the management of financial resources in a municipal institution. The subject of the research is the financial condition of a budgetary institution.

The analysis was based on methods of comparing indicators of the current and previous periods in order to identify trends in their change, as well as on the methods of horizontal and vertical analysis.

The sources of the research were: Civil Code of the Russian Federation; separate legislative and regulatory documents concerning the assessment of the financial condition of enterprises and institutions; materials collected by the author during the undergraduate practice; educational and methodological manuals of leading Russian and foreign authors such as V. Kovalev, A. D. Sheremet, A. Klyueva, N. Kelchevskoy, I. Molchanova, E. Markina. and etc.; materials of periodicals.

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

1.1 Features of the status of modern budgetary institutions

At present, the budgetary sphere is in the stage of active reform, and since 2011, most of the "usual" budgetary institutions are already operating in the form of state, budgetary or autonomous.

The budgetary reform led to the emergence of two types of institutions: budgetary and state-owned (Fig. 1.1).

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Figure: 1 Budgetary reform of institutions

Budgetary institutions have been formed in the field of science, education, health care, culture and other spheres, capable of functioning on the basis of market principles, without their radical transformation.

State institutions exercise certain powers of the state, and the introduction of market principles for the provision of public services in these institutions is inappropriate. Examples include areas of activity such as national defense, state security, mental health care for the population, and others.

Budgetary institutions of a new type, in comparison with their predecessors, have greater rights, because now they independently decide on the use of the income they receive.

Now the activities of budgetary institutions are governed by the norms of the Federal Law of 12.01.1996 N 7-FZ "On Non-Commercial Organizations" (hereinafter Law N 7-FZ).

According to article 9.2 of Law No. 7-FZ, a budgetary institution is a non-profit organization created by the Russian Federation, its constituent entity or municipal formation to perform work, provide services in order to ensure the implementation of the powers provided for by the legislation of the Russian Federation, respectively, of state authorities (state bodies) or local government bodies in the spheres of science, education, healthcare, culture, social protection, employment, physical culture and sports, as well as in other areas.

Budgetary institutions receive from the owner property with the right to dispose of it, with the exception of especially valuable property, the assignment to which is at the discretion of the owner.

The main type of activity of a budgetary institution must correspond to the subjects and objectives of the activity, determined by regulatory legal acts and the charter of the institution. Within the framework of the main types of activities stipulated by the charter of a budgetary institution, the body performing the functions and powers of the founder forms and approves the state (municipal) task, from which the institution has no right to refuse.

It follows from paragraph 4 of Article 9.2 of Law N 7-FZ that an institution has the right, in excess of the established state (municipal) task, to perform work, to provide services related to its main activities for individuals and legal entities for a fee and on the same when rendering the same same service terms. In general, the procedure for determining the specified fee is established by the founder of a budgetary institution.

In cases directly provided for by federal laws, budgetary institutions can also perform work or provide services on a paid basis for citizens and organizations within the framework of a state (municipal) assignment.

Along with conducting the main type of activity, budgetary institutions have the right to carry out other types of activities, but only if this serves to achieve the goals for which it was created, and is also provided for by the charter of the institution.

At the same time, the income received from such activities and the property acquired at the expense of these incomes go to the independent disposal of the budgetary institution.

The income received does not pass through the Federal Treasury authorities and goes to the full disposal of the budgetary institution. For such granted liberty, the state takes compensation - the responsibility for the obligations lies exclusively with the budgetary institution without subsidiary liability of the owner (Fig. 2).

Thus, the new budgetary institutions now independently manage the incomes received by them in the framework of income-generating activities. Such independence of "state employees" entails a general procedure for taxing their income. Consequently, today budgetary institutions calculate and pay income tax in accordance with the general procedure determined by Chapter 25 "Corporate Profit Tax" of the Tax Code of the Russian Federation.

Considering this, in their tax policy, budgetary institutions, like all other taxpayers, must fix those points in relation to which Chapter 25 of the Tax Code of the Russian Federation does not contain single-variant accounting methods, or does not provide any clear rules for calculating tax.

According to the specified norm, the specified income tax payers are obliged to distribute the expenses incurred from the income from the provision of paid services and income received within the framework of targeted financing, in proportion to the share of income from the provision of paid services in the total amount of income received by a budgetary institution (including targeted funding) ...

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Figure: 2 Budgetary institutions of the "new type"

The total amount of income of a budgetary institution does not take into account non-operating income (income received in the form of interest under bank account agreements, bank deposits, income received from renting out property, exchange rate differences and other income). It is advisable to give a specific list of non-operating incomes excluded from the total amount of incomes involved in calculating the proportion in the tax policy of a budgetary institution.

The distribution of expenses and income is carried out only on the condition that the budgetary allocations allocated to the budgetary institution provide for the financing of the institution's expenses to pay:

Utilities;

Communication services;

Transportation costs for servicing the administrative and managerial personnel of the institution;

Expenses for all types of repairs to fixed assets.

Otherwise, the expenses for "communal services", for payment for communication services (except for cellular (mobile) communication) and for the repair of fixed assets acquired (created) at the expense of budgetary funds are taken into account when determining the tax base for the provision of paid services and other income-generating activities, provided that the operation of such fixed assets is associated with the provision of paid services and the implementation of other income-generating activities.

Note that budget-funded institutions quite often lease their state-owned municipal property, and since 2012, the rent has been credited directly to the personal accounts of budget-funded institutions, due to which they independently pay taxes on income received from renting the state or municipal property transferred to them. property.

In terms of income tax, we note that in the tax base, budgetary institutions still do not take into account targeted funding, which since 2012 have been received by them in the form of subsidies, as indicated by subparagraph 14 of paragraph 1 of Article 251 of the Tax Code of the Russian Federation. At the same time, a budgetary institution that received targeted funding retains the obligation to maintain separate accounting of income (expenses) received (made) within the framework of targeted funding. Therefore, in its accounting policy, a budgetary institution should provide a methodology for such accounting. Otherwise, the amount of subsidies received will be subject to taxation.

From 01.01.2012, the performance of work (provision of services) by a budgetary institution within the framework of a state (municipal) assignment, the funding source of which is a subsidy from the relevant budget, is not subject to value added tax. This is indicated by subparagraph 4.1 of paragraph 2 of Article 146 of the Tax Code of the Russian Federation. Therefore, if a budgetary institution has taxable transactions, then it needs to think over and consolidate in its tax regulations the procedure for maintaining separate accounting for VAT.

1.3 Features and initial data of the analysis of the financial condition of a budget institution

Along with commercial enterprises and organizations, budgetary institutions, based on the results of work for the reporting period, determine economic or financial indicators (results) of 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 subsidies from the relevant budget;

Budget expenses;

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:

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

2. Second stage. The choice of the main indicators of the organization.

3. Third stage. Determination of sources of information, which are data:

1) financial accounting;

2) analytical accounting;

3) statistical accounting.

4. Fourth stage. Direct analysis of the financial condition.

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

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

7. 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 researching the financial condition of a budgetary institution is present as an independent block that requires deeper 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 the managers of funds, do not have funds in their possession. The entire amount of funds is concentrated on single accounts. Budgetary institutions gain access to these accounts only through the use of personal accounts that they open with financial authorities. Thus, instead of accounts for accounting for funds, budgetary institutions have accounts for internal settlements with the bodies organizing the execution of the budget.

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

Prior to the entry into force of the Federal Law of 08.05.2010 N 83-FZ "On Amendments to Certain Legislative Acts of the Russian Federation in Connection with the Improvement of the Legal Status of State (Municipal) Institutions" (hereinafter Law No. 83-FZ) a source of analysis of the financial condition of a budgetary institution was 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 was a plan for financing institutions and spending budget funds. The estimate was 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 on the execution of the expenditure side of the budget - the heads of budgetary institutions, on the one hand, and the financial bodies representing the interests of the state, on the other, had rights and obligations.

The estimates were subdivided into individual and consolidated.

Individual estimates contained the expenses and incomes of only one institution and allowing to take into account all the features of its purpose, nature and scale of activities. They were drawn up by a budgetary institution and contained only the expenses of this budgetary institution.

For similar budgetary organizations, standard forms of cost estimates were established. They included three main sections:

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

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

3) calculations for individual articles of the estimate;

In summary estimates, individual estimates were combined. Usually they were 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.

Consolidated estimates were divided into:

1) individual estimates of budgetary institutions as consolidated;

2) cost estimates for centralized activities as summary.

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

The estimate consisted of items, each of which contained a homogeneous group of expenses that were 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 were financed under three broad items: salaries, operating costs and capital investments (including overhaul). Expenditure items were compiled on the basis of expenditure rates. The preparation of the draft estimates coincided in time with the preparation of the draft budget. Budgeting was carried out on the basis of check figures, which were reported by the supreme governing bodies. The check figures provided information on budgetary allocation limits. The parent organizations reported such target figures to each subordinate institution, and the higher organizations themselves received the figures from the relevant financial authority.

When compiling the estimate, in addition to the control figures, the budgetary institution was guided by the cost standards (the amount of costs per unit of account established by the competent authorities). Cost rates were determined for various facilities by the RF Government.

The estimates of the budgetary institution were drawn up and signed by the head and the chief accountant of the institution, and sent to the higher organization, where they were included as an integral part in the consolidated estimate of the higher organization; in turn, the consolidated estimates were included as an integral part of the expenditure side of the corresponding budget. The estimates of budgetary institutions were approved by the main administrators of budgetary funds. Monthly, quarterly, after the end of the year, budgetary institutions compiled reports on the execution of the estimate. There were standard estimates that were 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 was wages.

Estimated budget financing was understood as the procedure for allocating funds from budgetary and state extra-budgetary funds to budgetary institutions in accordance with their estimates.

Estimated budget financing was 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, the socio-cultural block, etc.

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

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

Estimated budget financing is a non-refundable and gratuitous supply of funds based on general principles of 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; the release of funds in accordance with programs and plans for economic and social development for each budget year and to the extent of their implementation; planning and financing on the basis of economic standards, scientifically based with the use of technical standards or on a competitive basis with the choice of priority areas and contractual implementation, while observing the economy regime.

The most important innovation of Law No. 83-FZ is the change in the principle of financial support of budgetary institutions - if earlier it was carried out on the basis of budget estimates (i.e., the actual expenses of the institution without direct connection with the effectiveness of its activities), now funds from the budget are provided to budgetary institutions in the form subsidies for reimbursement of standard costs associated with the implementation of a state (municipal) task. Thus, the size of the subsidy to a budgetary institution will directly depend on the level (quality and quantity) of services (work performed) provided to it - the more efficient the institution's activities, the richer it should be.

Financial support for the implementation of the state (municipal) task by a budgetary institution is carried out in the form of subsidies from the corresponding budget. Moreover, it is carried out taking into account the costs:

Expenses for paying taxes, for which the relevant property is recognized as an object of taxation, including land plots.

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 its acquisition, the founder does not provide financial support for the maintenance of such property.

At the same time, two large types of such subsidies are envisaged - subsidies for the fulfillment of state (municipal) tasks, including the maintenance of property, and subsidies for other purposes.

The second type of subsidies is one-time payments of a targeted nature, which can be used to purchase machinery, equipment and their installation, purchase software, conduct inventories, conduct resource and energy saving measures, train and improve the qualifications of specialists, conduct an audit. These subsidies can be funded through a targeted government development program that links one-off payments to improve the performance of government agencies and improve the quality of government services they provide over the long term. In addition, the provision of other subsidies may be due to the influence of “unmanageable” factors, for example, floods, fires, etc.

The procedure for the formation of a state (municipal) task and the procedure for financial support for its implementation are determined by:

The Government of the Russian Federation in relation to federal budgetary institutions;

The highest executive body of state power of the constituent entity of the Russian Federation in relation to budgetary institutions of the regional level;

Local administration in relation to municipal budgetary institutions.

Financing received by a budgetary institution in the form of subsidies for tax purposes is not taken into account, as indicated by subparagraph 14 of paragraph 1 of Article 251 of the Tax Code of the Russian Federation.

Indicators of the state (municipal) assignment are used in the preparation of draft budgets for planning budgetary allocations for the provision of state (municipal) services (performance of work), as well as for determining the amount of subsidies for the implementation of a state (municipal) assignment by an autonomous institution (clause 2 of article 69.2 of the BC RF).

Note that the task itself contains only indicators that characterize the quality and (or) the volume (content) of the state (municipal) services (work performed) provided in kind. In order to plan budgetary allocations (subsidies to autonomous institutions), it is necessary to calculate the volume of the state (municipal) assignment in value terms. In other words, in addition to the assignment, there must be a document containing the initial data (results and procedure for calculations) confirming (justifying) the required amount of subsidies.

At present, the draft state assignment does not require the use of indicators of the composition of public services provided, and it is sufficient to use only indicators of the quality and volume of public services provided.

We would like to emphasize that, in accordance with this edition of the RF BC, it is the indicators (volume, quality of the provision of public services, as well as financial indicators, including the standard of costs per unit of public service (state (municipal) assignment) are of paramount importance and are used for the following purposes:

Drawing up draft budgets for planning budgetary allocations for the provision of state (municipal) services (performance of work);

Determination of the amount of subsidies for the fulfillment of the state (municipal) task by a budgetary institution.

Neither a budgetary nor an autonomous institution has the right to refuse to fulfill a state (municipal) task.

Responsible for the approval of the procedure for the formation of a state (municipal) task and financial support for its implementation are the following authorities (clause 7 of article 9.2 of Law No. 7-FZ):

The Government of the Russian Federation - in relation to federal budgetary institutions;

The highest executive body of state power of a constituent entity of the Russian Federation - in relation to regional budgetary institutions;

Local administration - in relation to municipal budgetary institutions.

Law No. 83-FZ legally enshrines the obligation to ensure openness and accessibility of the state (municipal) assignment for the provision of services (performance of work) and posting it on the official website of a state institution or the main manager of budgetary funds (founder).

The procedure for determining the volume and conditions for the provision of these subsidies from the federal budget and the budgets of state extra-budgetary funds of the Russian Federation, the budgets of the constituent entities of the Russian Federation and the budgets of territorial state extra-budgetary funds, local budgets are established, respectively, by the Government of the Russian Federation, the supreme executive body of state power of the constituent entity of the Russian Federation, and the local administration.

In a number of areas of public policy (health care, education), the volume of public services is regulated by law and it is impossible to reduce it. In this case, it is possible to change the requirements for procedures, property, personnel, as well as the quality of the provision of public services.

As practice shows at the federal level, the main administrators of budgetary funds often use the structural method. This is due to the fact that the activities of not all institutions are standardized.

Currently "costing" (calculation of the cost of public services) is a problem area in the field of formation and financial support for the implementation of state (municipal) tasks and has not been implemented for most state institutions.

Therefore, the initial standards for the cost of providing services to individuals and (or) legal entities, for example, a federal budgetary institution, the type of which does not change, is recommended to be determined by the federal executive body - the main manager of federal budget funds in relation to each of the budgetary institutions subordinate to it. The standards are calculated on the basis of the amount of budgetary allocations determined to support the activities of the federal budgetary institution in 2012, with their possible increase for the maintenance of newly commissioned social facilities in 2013.

In the current Russian legislation, there are two separate concepts “service provided on a paid basis” and “paid service”.

The provision of public services on a paid basis will most often be carried out in excess of the state assignment established by a budgetary institution, but not to the detriment of its implementation.

So, in accordance with paragraph 4 of Art. 9.2 of Law No. 7-FZ, a budgetary institution has the right in excess of the established state (municipal) assignment, as well as in cases determined by federal laws, within the established state (municipal) assignment, to perform work, provide services related to its main activities for citizens and legal entities for a fee. At the same time, the amendment “on the same conditions for the provision of the same services” means that both services on a free basis and services on a paid basis must be provided to the consumer with the same level of quality.

For example, training for students studying on a commercial basis should be organized in the same way as for students studying at the expense of the budget. Since the requirements for the quality of the provision of public services are approved in the Standards for the provision of public services and some federal laws, they are mandatory for a public institution in all areas of its activities.

The procedure for determining the specified fee is established by the relevant body exercising the functions and powers of the founder, unless otherwise provided by federal law.

There are a number of public services provided on a conditional basis for a fee. Such state services are provided by the majority of cultural institutions - theaters, museums. When receiving such government services, the consumer only partially pays for their cost (for example, in the form of an entrance ticket).

Another category of services - paid services differ in that they are mandatory (for example, conformity examination), are paid for by levying a state fee and, as a rule, directly accompany the provision of state services.

The vagueness of the concept of "paid service" and the method of its calculation is the reason that already in 2012 the Government of the Russian Federation will prepare the following documents:

List of paid services for which a fee is charged;

The list of paid services for which a different fee is charged;

The list of paid services for which it is necessary to develop (adjust) the methodology for calculating fees.

It should be noted that in accordance with the norms of the Instruction approved by Order of the Ministry of Finance of the Russian Federation of December 23, 2010 No. 191n, the composition of budget reporting forms for chief administrators, administrators, recipients of budget funds, chief administrators, administrators of sources of financing the budget deficit, chief administrators, administrators of budget revenues are not changed. Guided by clause 11.1 of Instruction No. 191n, they submit the following forms in 2011 (Table 3).

Table 3

Reporting forms of budgetary institutions

The analysis of the financial condition, as a rule, is based on the balance sheet data, which shows the property of the institution and the sources of its formation, as well as on the data of the financial results report, which reflects the effectiveness of the financial activity of the institution. The budget execution report is accepted to analyze the financial condition of the main manager in terms of approved and fulfilled budgetary obligations for financing the institution itself. Forms 137 and 138 reflect the approved and fulfilled estimated assignments for income-generating activities.

1.4 Methodology for analyzing the financial condition of a budgetary institution

The methodology for analyzing the financial condition of a budgetary institution can be presented in the context of the following blocks (Fig. 3).

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Figure: 3 Blocks for analyzing the financial condition of a budgetary institution

The first stage in the analysis of the financial condition of a budgetary institution is the analysis of its property status. The analysis of the balance sheet indicators is carried out on the basis of information on the movement of non-financial assets (separately by types of fixed assets, intangible assets, non-produced assets, inventories). Information on the movement of non-financial assets must be presented in the annex to the explanatory note (f. 0503168).

In addition, it is necessary to disclose the technical condition, efficiency of use, the provision of budgetary institutions and their structural units with fixed assets (compliance of the size, composition and technical level of funds with the real need for them), the main measures to improve the condition and safety of fixed assets, characteristics of completeness, and information about the timeliness of the receipt of material stocks.

When changing the balance sheet currency at the beginning of the financial year, information about the change in the balance sheet currency balance must be attached to the explanatory note (f. 0503173).

The analysis of financial results is also built in the context of budgetary activities and income-generating activities. Analysis of financial results shows how efficiently the institution is functioning.

The main indicators of the financial condition of a budgetary institution are the degree of security of funds and compliance with financial discipline. Therefore, the content of the analysis of financing is to check the correspondence of the amounts of financing to the estimated assignments, as well as actual costs - to the estimated assignments and cash expenses.

The following main tasks of the analysis of financing of budgetary institutions follow from the purpose of the analysis:

Assessment of the provision of the institution with financial resources and their use for their intended purpose;

Description of the state of settlements and stocks of inventories (goods and materials);

Identifying the causes of financial irregularities and funding difficulties;

Financing organization studies;

Identification of reserves for improving the financial condition of institutions and the development of measures for their implementation.

The analysis of the financing of budgetary institutions is carried out using various methods and techniques.

The most common is the matching or comparison method. It consists in comparing actual indicators with a plan, an estimate, by dates of the year, with similar indicators for a number of previous years and standard indicators. With the help of this method, it is determined how fully the financing has occurred.

Sometimes for a complete analysis, it is not enough to compare the indicators available in the report, without determining the relative values. In this case, specific weights or percentages are displayed and compared.

Comparison of relative values \u200b\u200bis widely used in the practice of analysis.

Along with the general methods of analysis, an important place in the organization of work on the analysis of the financial condition of budgetary institutions belongs to specific methods of analysis. Analysis techniques can be very different, but the following three of them should be noted as mandatory.

A mandatory method of processing accounting data is a counting check. A well-conducted counting check of a report improves the quality of the analysis. It allows you to establish the completeness of the report, the reality of the balance sheet, the consistency of indicators in various forms of the report, the correctness of the preparation and execution of the report. To carry out the counting check of reports, special standard schemes are being developed.

The second mandatory technique is drawing up layouts and calculation tables. Calculation tables are compiled in cases where it is necessary to calculate some indicators on the basis of reporting data.

The third compulsory method of analysis is the accumulation of economic (dynamic) series of the most important indicators of the work of institutions. The presence of such series will make it possible to trace certain patterns in the performance of budgetary institutions and take measures to develop positive trends or stop negative ones.

Good proficiency in reporting analysis techniques significantly reduces the time spent on analysis.

2. Analysis of the financial condition of the municipal institution "Centralized accounting for the industry" Education "of the Lenin district of Magnitogorsk"

2.1 General characteristics of the enterprise

The municipal institution "Centralized accounting for the" Education "branch of the Leninsky district of the city of Magnitogorsk was created in accordance with the Civil Code of the Russian Federation, the Budget Code of the Russian Federation, on the basis of the Decision of the Magnitogorsk City Assembly of Deputies dated October 29, 2009 No. 148" On the approval of the creation of a municipal institution " Centralized accounting for the "Education" branch of the Leninsky district of the city of Magnitogorsk ", Resolution of the chapter of" December 17, 2009 No. 11066-P ".

Abbreviated name of MU "Central Bank" Education ".

Location of the institution: 455000, the city of Magnitogorsk, Uralskaya street, house 36.

The institution is a non-profit organization not endowed with ownership of the property assigned to it by the owner.

On behalf of the city of Magnitogorsk, the rights of the owner of the property of the Institution are exercised by local authorities within the framework of their competence established by acts defining the status of these bodies.

The founder of the Institution on behalf of the city of Magnitogorsk is the city administration.

The institution is a budget-type municipal institution and is directly subordinate to the administration of the city of Magnitogorsk.

The institution has personal accounts in accordance with the Budget Code of the Russian Federation, a round seal containing its full name in Russian.

The institution has the right to have a stamp, letterheads with its name, as well as an emblem registered in the prescribed manner.

The institution is responsible for its obligations with the funds at its disposal. If the indicated funds are insufficient, the subsidiary liability for the obligations of the Institution shall be borne by the owner of its property.

The institution has no branches or representative offices.

The institution carries out activities determined by the Charter in order to:

Organization of accounting services for institutions subordinate to the education management of the city administration;

Organization of accounting for the receipt and expenditure of budgetary funds and funds received from entrepreneurial and other income-generating activities;

Ensuring systematic control over the fulfillment of the limits of budgetary obligations, estimates of income and expenses, compliance with budgetary discipline, ensuring the saving of material values \u200b\u200band funds;

Organization of accounting for the presence and movement of property, obligations, business transactions;

Formation of complete and reliable, timely and high-quality accounting reports on the execution of estimates of income and expenses for the maintenance of institutions subordinate to the education department, the implementation of target programs, and city-wide events.

The subject of activity of the MU "Central Bank" Education "is:

Accounting services for institutions subordinate to the education management of the administration of the city of Magnitogorsk;

Maintaining accounting, tax and statistical accounting in the Institution in accordance with the requirements of the current legislation of the Russian Federation.

To achieve these goals, the institution carries out the following activities in the manner prescribed by law:

Formation of estimates of income and expenses for the approval of institutions;

Accounting: execution of estimates of income and expenses, property, financial obligations and business transactions carried out by the Institution;

Implementation of preliminary and current control over the compliance of ongoing business operations with the legislation of the Russian Federation, the conclusion of agreements in accordance with the constituent limits of budgetary obligations, estimates of income and expenses, timely and correct execution of primary accounting documents;

Making payments for wages to employees of the serviced institutions in accordance with the current legislation and regulations;

Accounting for financial and non-financial assets;

Conducting an inventory of property and liabilities in the serviced institutions in accordance with applicable law. Timely and complete determination of the results of the inventory and their reflection in the accounting;

Preservation of accounting documents in accordance with the nomenclature of cases approved by the head and in accordance with the rules for organizing archiving;

Preparation and provision of financial statements and other statutory reports.

The institution can carry out income-generating activities. An institution can carry out income-generating activities on the basis of an agreement with organizations and institutions that are not subordinate to the education department of the city administration.

The institution carries out the following types of income-generating activities:

Reproduction of guidance materials and forms;

Provision of services using computers and computers;

Providing advice and methodological assistance in accounting and reporting.

The right of an institution to carry out activities for which, in accordance with the legislation of the Russian Federation, a special permit is required - a license, arises from the moment of its receipt or within the period specified in it and terminates upon the expiration of its validity period, unless otherwise established by the legislation of the Russian Federation.

The structure of the Centralized Accounting of the Leninsky District of the UO includes the following departments (Figure 4).

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Figure: 4 Organizational structure of the MU Central Bank "Education"

1. Economic - it contains all the estimates, and they also submit a network report.

2. Auditing department - checks the compliance of products, products, completing for children in kindergartens, schools, circles according to established standards. Audits are carried out on a quarterly basis in the institutions served by the Central Bank.

3. Settlement department - makes payroll and personalized records are kept.

4. Material department - makes accounting of OS, MPZ, MBP, food products in kindergartens and schools.

5. Financial department - settlements are made with debtors and creditors, parents' funds are credited for paying for children in kindergarten.

6. Tax Department - makes calculations for taxes and fees, is responsible for the timely submission of returns to the tax authorities.

The staffing of the institution approved in the charter is shown in table. 4.

The management of the organization on the principles of one-man management is carried out by its head, who is appointed and dismissed by the head of the city. The head reports directly to the head of the education department of the city administration.

Consequently, the organization has approved a staffing number of 102 people, over which the institution is not entitled to accept employees.

Table 4

The staffing of the MU "Central Bank" Education "

The activities of centralized accounting can be relatively easily described through volume indicators (for example, "the number of organizations served") and quality indicators (indicators characterizing the timeliness and correctness of the tasks assigned to the institution: for example, "the proportion of reports compiled in accordance with the established requirements", “Share of payment documents executed on time”, etc.). This makes it possible for a centralized accounting department to exist as an institution of any type. At the same time, it is not recommended to create centralized accounting offices as autonomous institutions, because their accounting will differ from accounting in budgetary and state institutions, which are served by centralized accounting.

The foregoing indicates that when choosing a type for centralized accounting departments, one should make a choice between budgetary and state institutions. For the correct choice, it is recommended to consider the following questions:

Does the centralized accounting department provide paid services;

Personal accounts of municipal institutions serviced by centralized accounting have been opened with the Federal Treasury, or they are maintained by centralized accounting.

From the answers to these questions, it is necessary to conclude whether the centralized accounting department has the ability to provide paid services and whether the centralized accounting department needs separate accounts to record income from the provision of paid services. In this case, the MU "Central Bank" Education "has opened personal accounts of serviced institutions, and there is also the possibility of providing paid services, therefore, the form of a budget institution in 2011 was chosen correctly.

2.2 Analysis property fortunes

It is advisable to analyze the property status of the organization according to the balance sheet data for 2009-2011 (data from the balance sheets are presented in Appendix A).

Of all forms of accounting, the most important is the balance sheet. The balance sheet characterizes in monetary terms the financial position of the organization as of the reporting date. The balance sheet characterizes the state of inventories, settlements, the availability of funds, investments.

The balance of the budget execution of the main manager (manager), the recipient of budget funds (f. 0503130) is made by the recipients of budget funds:

Chief stewards;

Stewards;

Administrators.

The balance sheet is divided into four sections:

Two sections of the asset (Non-financial assets and Financial assets);

Two sections of the liability (Liabilities and Financial Results).

Investigate the structure and dynamics of the financial condition of the enterprise using a comparative analytical balance. The comparative analytical balance is obtained from the initial balance by supplementing it with indicators of the structure, dynamics and structural dynamics of investments and sources of funds of the enterprise for the reporting period.

Comparative analytical balance brings together and systematizes the calculations that any analyst performs when first familiarizing with the balance. The comparative balance sheet covers many important indicators that characterize the statics and dynamics of the financial condition. Comparative balance sheet actually includes horizontal and vertical analysis indicators.

The data in Table 5 indicate that in 2010 there is an increase in assets and liabilities for budgetary activities by 8.99% and a decrease in the value of assets and liabilities for activities that generate income by 4.65%. In general, the balance sheet assets in 2010 increased by 8.4%, and the share of profitable activities in assets decreased from 2.51 to 1.92%, which indicates its insignificant role in the activities of the institution.

In 2010, there is an increase in the fixed assets of the enterprise, both at the expense of budgetary funds and at the expense of its own sources, by only 5.3%. At the same time, the share of income-generating activities in this asset item is insignificant and does not exceed 1%. Depreciation of fixed assets formed for activities that generate income in 2010 increases by 58.78%, therefore, the residual value of fixed assets decreases. Consequently, the increase in the residual value of the organization's fixed assets is provided by its budgetary activities.

Table 5

Analysis of balance sheets for 2009-2010

Inventories for budgetary activities for the period increase by 11.6%, and for activities that generate income. Accordingly, the share of profitable activities in the formation of all inventories of the enterprise is reduced from 31.64 to 28.92%.

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