Organizational aspects of the analysis of material and technical supply of budgetary institutions
DOI:
https://doi.org/10.17308/meps/2078-9017/2024/12/51-63Keywords:
economic analysis, material and technical supply, purchase of goods, works, services, contractual (agreement) obligationsAbstract
Importance: the needs of structural divisions in procurement are determined by the content of the main functions that are assigned to them within the framework of their job responsibilities, which determines the range of competencies of each structural division of a budgetary institution. Structural divisions, performing their tasks in a state university are interconnected, which allows us to determine their place in the process of material and technical supply, which allows us to form the needs for overall procurement of a budgetary institution. Purpose: to identify the main areas of activity of the structural divisions of a budgetary educational institution, to substantiate the tasks of their functioning in the field of procurement of goods, works, services, which will allow developing a scheme of interaction of structural divisions in the process of procurement of goods, works, services from the planning stage to the fulfillment of contractual (agreement) obligations. Research design: conducting an economic analysis of the fulfillment of contractual obligations cannot be fully performed without completeness of information and data for the analysis, which increases the relevance of disclosing and presenting information on the formation of needs for the procurement of goods, works, services from various information sources. Results: the process of forming the aggregate needs for the procurement of goods, works, services of a budgetary educational institution is described based on the integration of individual needs of individual structural divisions, which made it possible to substantiate the unity of analytical actions of the subjects of procurement activities, systematize the information base for analyzing and controlling the procurement of goods, works, services by the nature and place of its formation.





