FUNDAMENTALS OF ANALYSIS OF FIXED ASSETS IN PUBLIC SECTOR INSTITUTIONS

Abstract

The article is about a clear view of the analysis of the main parameters of the budgetary establishment with respect to the specifics of the activity of the establishment. The author points out that the analysis needs to be carried out, so that the main budgetary establish not to take part in the financial benefits. Such material assets are involved in the process of establishing and providing non-material services to the suspension. Formulated information about securing the main resources of the budget set. A horizontal analysis of non-financial assets of KNEU im. V. Hetmana, a functional analysis, fund-raising and fund-recovery of the budgetary establishment was carried out, an analysis was carried out of the level of the old days of the main labor, the level of development, and so on. When analyzing fixed assets, it is important to study the volume of fixed assets, their growth rates over the years, the share of individual groups in the total value of fixed assets, determining their active part, why their changes and structure. The main objective of the article is to is identify problem areas and find ways to eliminate them during the analysis of the effectiveness of the use of fixed assets. The article goes on to say all budget institutions use and register obsolete equipment with a high level of material and moral wear. It should be noted that the low state of Ukraine's fixed assets is an unsatisfactory link in the integration process. The assets of a budgetary institution consist of economic resources in various forms used in the course of economic activity. They are supplied for specific purposes, in accordance with the mission of the institution. Assets must correspond to the functional orientation of the budgetary institution and the volume of its activities, and accordingly they will be a certain value for budgetary institutions, which will be used in subsequent periods. The author concludes by saying that based on the results of the analysis, it can be concluded that the analysis of fixed assets is a relevant area of research. The analysis of the structure and dynamics allowed to determine the level of provision of fixed assets of the budgetary institution and the level of their significance. The results of the analysis of the efficiency of the use of fixed assets allowed to establish the level of efficiency of the use of fixed assets of the budgetary institution, which is currently minimal.