FINANCIAL MONITORING FOR EDUCATION AND RESEARCH FARMS OF AGRICULTURAL BUDGETARY INSTITUTIONS

Authors

  • L.A. Oliynik 1National University of Life and Environmental Sciences of Ukraine, Ministry of Education and Science of Ukraine, Department of Finance, Heroyiv Oborony Str., 15, Kyiv, 03041
  • V.G. Dobrivskyi Separated structural subdivision of National University of Life and Environmental Sciences of Ukraine, «Boyarka College of Ecology and Natural Resources», National University of Life and Environmental Sciences of Ukraine, Сyclic commission of economic subjects, Agricultural College Str., 1, Boyarka, Kyiv region, 08152

DOI:

https://doi.org/10.15330/apred.1.12.72-78

Keywords:

financial monitoring, education and research farm, budgetary institution, cost accounting, special fund, estimate

Abstract

The article highlights the core of financial monitoring and the basic indicators of its implementation at education and research farms of agricultural budgetary institution. The case study for its peculiarities defined is Separated Subdivision of NULES of Ukraine “Velykosnytinske Education and Research Farm named after O. Muzychenka”, the financial monitoring of which allowed offering the enterprise certain directions to improve efficiency under modern conditions.

While carrying out financial monitoring of education and research farms, there should be awareness that such farms are based on self-supporting, being non-profit institutions that function as public institutions. Consequently, they make estimates. The specific features of financial statements and reports are due to the fact that revenues of educational and research farms are derived from the special fund. Financial monitoring for education and research farms of agricultural budgetary institution is proven to be implemented by using traditional analysis given the peculiarities of budgetary institutions.

JEL: M 20

Author Biographies

L.A. Oliynik , 1National University of Life and Environmental Sciences of Ukraine, Ministry of Education and Science of Ukraine, Department of Finance, Heroyiv Oborony Str., 15, Kyiv, 03041

 

Ph.D (Econ.),  associate professor

V.G. Dobrivskyi, Separated structural subdivision of National University of Life and Environmental Sciences of Ukraine, «Boyarka College of Ecology and Natural Resources», National University of Life and Environmental Sciences of Ukraine, Сyclic commission of economic subjects, Agricultural College Str., 1, Boyarka, Kyiv region, 08152

Ph.D., Lector

References

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Published

2016-04-11

Issue

Vol. 1 No. 12 (2016): THE ACTUAL PROBLEMS OF REGIONAL ECONOMY DEVELOPMENT"

Section

Research of development of domestic business

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