• Icon to change language to english
  • Icon to change language to english

APPLIED MODEL FOR ACCOUNTING ANALYSIS OF BUDGETARY ORGANIZATIONS

Authors

Keywords
accounting analysis, budgetary organizations, income, costs, balance sheet

Summary
The regulatory principles for legality, appropriateness, effectiveness, efficiency and economy of public spending require theoretically sound and practically applicable solutions of some specific problems. A crucial role within this process is played by the opportunities for implementation and use of accounting analysis tools for evaluation of results and identification of opportunities for implementation of optimization models for public organizations. Such models are approbated in compliance with the principles of sustainability and transparency of public expenditures of funds from the state budget, the budgets of ministries and agencies, funds extended by the European Union and other international organizations and grant programs.

The object of the scientific study is the activity of public sector’s organizations in Bulgaria. The main purpose is to present the theoretical interpretation and practical study of the tools of accounting analysis as a model for optimizing the activity of budgetary organizations

JEL: M 41
Pages: 29
Price: 3 Points

More titles

  • CHALLENGES FACING THE HOUSING CONSTRUCTION FINANCING BY BANKS

    The main purpose of this study is by analyzing the business practice in Bulgaria to identify the main problems facing the financing of housing construction, with an emphasis on bank financing. To achieve this objective the following should be clarified: (1) the specifics of housing construction; (2) the specifics of the investment process and ...

  • LEGAL AND METHODOLOGICAL ASPECTS OF PUBLIC PROCUREMENT AUDIT

    The generated problems in the recent years in the control over public procurement have created preconditions for continuous changes of the legal framework in this specific market segment. In order for maximum effectiveness of the spent public funds to be ensured in the process of realisation of public procurement, it is necessary to observe the ...

  • VULNERABILITY OF SMALL OPEN ECONOMIES TO EXTERNAL ECONOMIC SHOCKS

    This paper aims to study the international propagation of economic shocks by adopting the thesis for a causality between the economic growth in a country and the dynamics of the respective indicator in the foreign trade partners of that country. The main tasks of this research are: to develop an econometric model for testing the causal ...