title: Ð¡Ð¾Ð²ÐµÑÑÐµÐ½ÑÑÐ²Ð¾Ð²Ð°Ð½Ð¸Ðµ ÑÐ¸ÑÑÐµÐ¼Ñ ÑÑÐµÑÐ° Ð¸ ÐºÐ¾Ð½ÑÑÐ¾Ð»Ñ Ð¾ÑÐ½Ð¾Ð²Ð½ÑÑ ÑÑÐµÐ´ÑÑÐ² Ð² Ð±ÑÐ´Ð¶ÐµÑÐ½ÑÑ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸ÑÑ
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð¼Ð°Ð³Ð¸ÑÑÑÐ°
titleType: Subtitle
title: Improvement of the system of accounting and control of fixed assets in budgetary institutions
Creators: name: Ð¨Ð¸Ð¼Ð°Ð½Ð¾Ð²Ð°, ÐÐ°ÑÑ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: 2023
Subjects: Ð±ÑÐ´Ð¶ÐµÑÐ½ÑÐ¹ ÑÑÐµÑ
ÐÐ¡Ð¤Ð ÐÐ¡
Ð¾ÑÐ½Ð¾Ð²Ð½ÑÐµ ÑÑÐµÐ´ÑÑÐ²Ð°
Ð¸Ð½Ð²ÐµÐ½ÑÐ°ÑÐ¸Ð·Ð°ÑÐ¸Ñ
Ð½ÐµÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²ÑÐµ Ð°ÐºÑÐ¸Ð²Ñ
Ð±ÑÐ´Ð¶ÐµÑÐ½ÑÐµ ÑÑÑÐµÐ¶Ð´ÐµÐ½Ð¸Ñ
budget accounting
IPSAS
fixed assets
inventory
non-financial assets
budgetary institutions

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description: The object of the study is SPbPolyTechU. The subject of the study is accounting and control of fixed assets in public sector organizations. The relevance of the work is due to the fact that the effective use of fixed assets is a decisive factor in the performance of public sector institutions of their duties. The purpose of the work is to improve the system of control and accounting of fixed assets in institutions - objects of budget accounting. During the implementation of the WRC, the theoretical foundations of accounting and control of fixed assets were studied, the analysis of the state of accounting and control of fixed assets in the SPbPolyTechU was carried out. Based on the results of the study, recommendations were proposed: automation of inventory using a QR-coding system, the introduction of forms for assessing the condition of property, the introduction of parallel accounting based on the International Public Sector Accounting Standards (IPSAS). Research methods - data collection, analysis of regulatory legal acts and statistical data, synthesis of information, horizontal and vertical analysis of reporting. The analysis and processing of data was carried out using the MS Office (Excel) package, the compilation of graphic materials was carried out using software Draw.io.