title: ÐÑÐ¾Ð±ÐµÐ½Ð½Ð¾ÑÑÐ¸ ÑÑÐµÑÐ° Ð½ÐµÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²ÑÑ Ð°ÐºÑÐ¸Ð²Ð¾Ð² Ð² Ð³Ð¾ÑÑÐ´Ð°ÑÑÑÐ²ÐµÐ½Ð½ÑÑ Ð°Ð²ÑÐ¾Ð½Ð¾Ð¼Ð½ÑÑ ÑÑÑÐµÐ¶Ð´ÐµÐ½Ð¸ÑÑ (Ð½Ð° Ð¿ÑÐ¸Ð¼ÐµÑÐµ Ð¤ÐÐÐÐ£ ÐÐ Ð¡ÐÐ±ÐÐ£)
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð±Ð°ÐºÐ°Ð»Ð°Ð²ÑÐ°
titleType: Subtitle
title: Features of accounting for non-financial assets in state autonomous institutins (on the example of SPbPU)
Creators: name: ÐÐµÐ¾Ð½ÑÑÐµÐ²Ð°, ÐÐ°Ð»ÐµÑÐ¸Ñ
Publisher: name: Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³ÑÐºÐ¸Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐµÑÐ½Ð¸ÑÐµÑÐºÐ¸Ð¹ ÑÐ½Ð¸Ð²ÐµÑÑÐ¸ÑÐµÑ ÐÐµÑÑÐ° ÐÐµÐ»Ð¸ÐºÐ¾Ð³Ð¾
Year: 2020
Subjects: Ð±ÑÐ´Ð¶ÐµÑÐ½ÑÐ¹ ÑÑÐµÑ
Ð°Ð²ÑÐ¾Ð½Ð¾Ð¼Ð½ÑÐµ ÑÑÑÐµÐ¶Ð´ÐµÐ½Ð¸Ñ
Ð½ÐµÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²ÑÐµ Ð°ÐºÑÐ¸Ð²Ñ
ÑÑÑÐµÐ¶Ð´ÐµÐ½Ð¸Ðµ Ð²ÑÑÑÐµÐ³Ð¾ Ð¾Ð±ÑÐ°Ð·Ð¾Ð²Ð°Ð½Ð¸Ñ
Ð¾ÑÐ½Ð¾Ð²Ð½ÑÐµ ÑÑÐµÐ´ÑÑÐ²Ð°
Budgetary accounting
autonomous institutions
non-financial assets
institution of higher education
fixed assets

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description: The object of research is Peter the Great St.Petersburg Polytechnic University. The purpose of the final qualification work is to develop a set of recommendations for improving the accounting of non-financial assets in state autonomous institutions. The subject of this study is accountin operations for non-financial assets. In the course of the work, the main points of budget accounting in autonomous institutions were analyzed, the legislation in the field of non-financial asset accounting was studied. In the work, the accounting policy of SPBPU was considered, the organizational structure of this institution was analyzed and an analysis of the main indicators of its activity was made. Measures to improve the accounting system, obtained from the analysis of financial and economic activities, can be used by this autonomous institution in order to increase its effectiveness. To conduct the study, the following methods will be used: horizontal and vertical analysis of financial statements, analysis and synthesis of information received.