Analytical procedures in the financial control of budgetary organizations

Abstract

Purpose: the authors improve the methodology of analytical procedures in the system of internal financial control of a budget organization. Discussion: the authors discuss methodical aspects of analytical procedures in the financial control of budgetary organizations, develop an integrated system approach and substantiate the identifying necessity the isolated influence of factors to control costs and effective financial control. Also, the authors propose factor models for the analysis of individual items for estimated assignments and their approbation using the example of a budget organization. Results: the authors formulated proposals for improving the methodology of analytical procedures in the system of internal financial control for the budget organization.