title: Ð£ÑÐµÑ ÑÐ°ÑÑÐµÑÐ¾Ð² Ñ Ð¿Ð¾Ð´Ð¾ÑÑÐµÑÐ½ÑÐ¼Ð¸ Ð»Ð¸ÑÐ°Ð¼Ð¸ Ð² Ð±ÑÐ´Ð¶ÐµÑÐ½ÑÑ ÑÑÑÐµÐ¶Ð´ÐµÐ½Ð¸ÑÑ (Ð½Ð° Ð¿ÑÐ¸Ð¼ÐµÑÐµ Ð¡ÐÐ Ð±Ð¾Ð»ÑÐ½Ð¸ÑÑ 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: Accounting for settlements with accountable persons in budgetary institutions (using the example of the St. Petersburg Hospital of the Russian Academy of Sciences)
Creators: name: ÐÐ°ÐºÑÐ¸Ð¼Ð¾Ð²Ð°, ÐÐ½Ð°ÑÑÐ°Ñ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: 2025
Subjects: Ð±ÑÑ Ð³Ð°Ð»ÑÐµÑÑÐºÐ¸Ð¹ ÑÑÐµÑ
Ð¿Ð¾Ð´Ð¾ÑÑÐµÑÐ½ÑÐµ Ð»Ð¸ÑÐ°
Ð±ÑÐ´Ð¶ÐµÑÐ½ÑÐµ ÑÑÑÐµÐ¶Ð´ÐµÐ½Ð¸Ñ
ÑÐ»ÐµÐºÑÑÐ¾Ð½Ð½ÑÐ¹ Ð´Ð¾ÐºÑÐ¼ÐµÐ½ÑÐ¾Ð¾Ð±Ð¾ÑÐ¾Ñ
accounting
accountable persons
budgetary institutions
electronic document management

description: Ð¦ÐµÐ»ÑÑ Ð´Ð°Ð½Ð½Ð¾Ð¹ Ð´Ð¸Ð¿Ð»Ð¾Ð¼Ð½Ð¾Ð¹ ÑÐ°Ð±Ð¾ÑÑ ÑÐ²Ð»ÑÐµÑÑÑ Ð°Ð½Ð°Ð»Ð¸Ð· ÑÑÑÐµÑÑÐ²ÑÑÑÐµÐ¹ Ð¿ÑÐ°ÐºÑÐ¸ÐºÐ¸ ÑÑÐµÑÐ° ÑÐ°ÑÑÐµÑÐ¾Ð² Ñ Ð¿Ð¾Ð´Ð¾ÑÑÐµÑÐ½ÑÐ¼Ð¸ Ð»Ð¸ÑÐ°Ð¼Ð¸ Ð² Ð±ÑÐ´Ð¶ÐµÑÐ½ÑÑ ÑÑÑÐµÐ¶Ð´ÐµÐ½Ð¸ÑÑ, Ð²ÑÑÐ²Ð»ÐµÐ½Ð¸Ðµ Ð¿ÑÐ¾Ð±Ð»ÐµÐ¼ Ð¸ Ð½ÐµÐ´Ð¾ÑÑÐ°ÑÐºÐ¾Ð² Ð² Ð´Ð°Ð½Ð½Ð¾Ð¼ Ð¿ÑÐ¾ÑÐµÑÑÐµ, Ð° ÑÐ°ÐºÐ¶Ðµ ÑÐ°Ð·ÑÐ°Ð±Ð¾ÑÐºÐ° ÑÐµÐºÐ¾Ð¼ÐµÐ½Ð´Ð°ÑÐ¸Ð¹ Ð¿Ð¾ Ð¸Ñ ÑÑÑÑÐ°Ð½ÐµÐ½Ð¸Ñ. ÐÐ»Ñ Ð´Ð¾ÑÑÐ¸Ð¶ÐµÐ½Ð¸Ñ ÑÑÐ¾Ð¹ ÑÐµÐ»Ð¸ Ð±ÑÐ»Ð¸ ÑÐµÑÐµÐ½Ñ ÑÐ»ÐµÐ´ÑÑÑÐ¸Ðµ Ð·Ð°Ð´Ð°ÑÐ¸: 1. ÐÐ·ÑÑÐ¸ÑÑ ÑÐµÐ¾ÑÐµÑÐ¸ÑÐµÑÐºÐ¸Ðµ Ð¾ÑÐ½Ð¾Ð²Ñ ÑÑÐµÑÐ° ÑÐ°ÑÑÐµÑÐ¾Ð² Ñ Ð¿Ð¾Ð´Ð¾ÑÑÐµÑÐ½ÑÐ¼Ð¸ Ð»Ð¸ÑÐ°Ð¼Ð¸, Ð²ÐºÐ»ÑÑÐ°Ñ Ð½Ð¾ÑÐ¼Ð°ÑÐ¸Ð²Ð½Ð¾-Ð¿ÑÐ°Ð²Ð¾Ð²ÑÑ Ð±Ð°Ð·Ñ Ð¸ Ð¼ÐµÑÐ¾Ð´Ð¸ÑÐµÑÐºÐ¸Ðµ ÑÐµÐºÐ¾Ð¼ÐµÐ½Ð´Ð°ÑÐ¸Ð¸. 2. ÐÑÐ¾Ð²ÐµÑÑÐ¸ Ð°Ð½Ð°Ð»Ð¸Ð· Ð¿ÑÐ°ÐºÑÐ¸ÐºÐ¸ ÑÑÐµÑÐ° ÑÐ°ÑÑÐµÑÐ¾Ð² Ñ Ð¿Ð¾Ð´Ð¾ÑÑÐµÑÐ½ÑÐ¼Ð¸ Ð»Ð¸ÑÐ°Ð¼Ð¸ Ð² Ð¤ÐÐÐ£Ð Ð¡ÐÐ± Ð±Ð¾Ð»ÑÐ½Ð¸ÑÐµ Ð ÐÐ. 3. ÐÑÑÐ²Ð¸ÑÑ Ð¾ÑÐ½Ð¾Ð²Ð½ÑÐµ Ð¿ÑÐ¾Ð±Ð»ÐµÐ¼Ñ Ð¸ Ð½ÐµÐ´Ð¾ÑÑÐ°ÑÐºÐ¸, ÑÐ²ÑÐ·Ð°Ð½Ð½ÑÐµ Ñ ÑÑÐµÑÐ¾Ð¼ ÑÐ°ÑÑÐµÑÐ¾Ð² Ñ Ð¿Ð¾Ð´Ð¾ÑÑÐµÑÐ½ÑÐ¼Ð¸ Ð»Ð¸ÑÐ°Ð¼Ð¸ Ð² ÑÑÑÐµÐ¶Ð´ÐµÐ½Ð¸Ð¸. 4. Ð Ð°Ð·ÑÐ°Ð±Ð¾ÑÐ°ÑÑ ÑÐµÐºÐ¾Ð¼ÐµÐ½Ð´Ð°ÑÐ¸Ð¸ Ð¿Ð¾ ÑÐ»ÑÑÑÐµÐ½Ð¸Ñ Ð¿ÑÐ¾ÑÐµÑÑÐ° ÑÑÐµÑÐ° ÑÐ°ÑÑÐµÑÐ¾Ð² Ñ Ð¿Ð¾Ð´Ð¾ÑÑÐµÑÐ½ÑÐ¼Ð¸ Ð»Ð¸ÑÐ°Ð¼Ð¸ Ð¡ÐÐ± Ð±Ð¾Ð»ÑÐ½Ð¸ÑÐµ Ð ÐÐ. ÐÐºÑÑÐ°Ð»ÑÐ½Ð¾ÑÑÑ ÑÐµÐ¼Ñ Ð¾Ð±ÑÑÐ»Ð¾Ð²Ð»ÐµÐ½Ð° Ð½ÐµÐ¾Ð±ÑÐ¾Ð´Ð¸Ð¼Ð¾ÑÑÑÑ Ð¿Ð¾Ð²ÑÑÐµÐ½Ð¸Ñ ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÐ¸ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð³Ð¾ ÐºÐ¾Ð½ÑÑÐ¾Ð»Ñ Ð² ÑÑÐ»Ð¾Ð²Ð¸ÑÑ Ð¾Ð³ÑÐ°Ð½Ð¸ÑÐµÐ½Ð½Ð¾ÑÑÐ¸ Ð±ÑÐ´Ð¶ÐµÑÐ½ÑÑ ÑÐµÑÑÑÑÐ¾Ð² Ð¸ Ð½ÐµÐ¾Ð±ÑÐ¾Ð´Ð¸Ð¼Ð¾ÑÑÐ¸ Ð¾Ð±ÐµÑÐ¿ÐµÑÐµÐ½Ð¸Ñ Ð¿ÑÐ¾Ð·ÑÐ°ÑÐ½Ð¾ÑÑÐ¸ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²ÑÑ Ð¿Ð¾ÑÐ¾ÐºÐ¾Ð², Ð¿Ð¾ÑÑÐµÐ¿ÐµÐ½Ð½Ð¾Ð³Ð¾ Ð¿ÐµÑÐµÑÐ¾Ð´Ð° Ð±ÑÐ´Ð¶ÐµÑÐ½ÑÑ ÑÑÑÐµÐ¶Ð´ÐµÐ½Ð¸Ð¹ Ð½Ð° ÑÐ»ÐµÐºÑÑÐ¾Ð½Ð½ÑÐ¹ Ð´Ð¾ÐºÑÐ¼ÐµÐ½ÑÐ¾Ð¾Ð±Ð¾ÑÐ¾Ñ, Ð° ÑÐ°ÐºÐ¶Ðµ Ð²Ð½ÐµÐ´ÑÑÐµÐ¼Ð¾Ð¹ ÑÐµÐ½ÑÑÐ°Ð»Ð¸Ð·Ð°ÑÐ¸Ð¸ Ð±ÑÑÐ³Ð°Ð»ÑÐµÑÑÐºÐ¾Ð³Ð¾ ÑÑÐµÑÐ°. ÐÐ±ÑÐµÐºÑÐ¾Ð¼ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ ÑÐ²Ð»ÑÐµÑÑÑ Ð¤ÐµÐ´ÐµÑÐ°Ð»ÑÐ½Ð¾Ðµ Ð³Ð¾ÑÑÐ´Ð°ÑÑÑÐ²ÐµÐ½Ð½Ð¾Ðµ Ð±ÑÐ´Ð¶ÐµÑÐ½Ð¾Ðµ ÑÑÑÐµÐ¶Ð´ÐµÐ½Ð¸Ðµ Ð·Ð´ÑÐ°Ð²Ð¾Ð¾ÑÑÐ°Ð½ÐµÐ½Ð¸Ñ Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³ÑÐºÐ°Ñ Ð±Ð¾Ð»ÑÐ½Ð¸ÑÐ° Ð Ð¾ÑÑÐ¸Ð¹ÑÐºÐ¾Ð¹ Ð°ÐºÐ°Ð´ÐµÐ¼Ð¸Ð¸ Ð½Ð°ÑÐº. ÐÑÐµÐ´Ð¼ÐµÑÐ¾Ð¼ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ ÑÐ²Ð»ÑÑÑÑÑ Ð¾ÑÐ¾Ð±ÐµÐ½Ð½Ð¾ÑÑÐ¸ Ð±ÑÑÐ³Ð°Ð»ÑÐµÑÑÐºÐ¾Ð³Ð¾ ÑÑÐµÑÐ° Ð¸ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð³Ð¾ ÐºÐ¾Ð½ÑÑÐ¾Ð»Ñ ÑÐ°ÑÑÐµÑÐ¾Ð² Ñ Ð¿Ð¾Ð´Ð¾ÑÑÐµÑÐ½ÑÐ¼Ð¸ Ð»Ð¸ÑÐ°Ð¼Ð¸ Ð² Ð±ÑÐ´Ð¶ÐµÑÐ½ÑÑ ÑÑÑÐµÐ¶Ð´ÐµÐ½Ð¸ÑÑ. ÐÑÐ» Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½ Ð°Ð½Ð°Ð»Ð¸Ð· ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾-ÑÐ¾Ð·ÑÐ¹ÑÑÐ²ÐµÐ½Ð½Ð¾Ð¹ Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¸, Ð²ÑÐ¿Ð¾Ð»Ð½ÐµÐ½Ð½ÑÐ¹ Ñ Ð¿Ð¾Ð¼Ð¾ÑÑÑ ÑÐ¿ÐµÑÐ¸Ð°Ð»Ð¸Ð·Ð¸ÑÐ¾Ð²Ð°Ð½Ð½Ð¾Ð³Ð¾ ÐÐ (Microsoft Office Excel). ÐÑÐµÐ´Ð»Ð¾Ð¶ÐµÐ½ Ð¿ÐµÑÐµÑÐ¾Ð´ Ð½Ð° Ð²Ð½ÑÑÑÐµÐ½Ð½Ð¸Ð¹ ÑÐ»ÐµÐºÑÑÐ¾Ð½Ð½ÑÐ¹ Ð´Ð¾ÐºÑÐ¼ÐµÐ½ÑÐ¾Ð¾Ð±Ð¾ÑÐ¾Ñ, Ð´Ð°Ð½Ñ ÑÐµÐºÐ¾Ð¼ÐµÐ½Ð´Ð°ÑÐ¸Ð¸ Ð¿Ð¾ ÑÑÐ¾Ð²ÐµÑÑÐµÐ½ÑÑÐ²Ð¾Ð²Ð°Ð½Ð¸Ñ ÑÑÐµÑÐ½Ð¾Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐ¸ÐºÐ¸ Ð¸ Ð³ÑÐ°ÑÐ¸ÐºÐ° Ð´Ð¾ÐºÑÐ¼ÐµÐ½ÑÐ¾Ð¾Ð±Ð¾ÑÐ¾ÑÐ°, ÑÐµÐºÐ¾Ð¼ÐµÐ½Ð´Ð¾Ð²Ð°Ð½Ð¾ Ð²Ð½ÐµÐ´ÑÐ¸ÑÑ ÐºÑÑÑÑ Ð¿Ð¾ Ð¿Ð¾Ð²ÑÑÐµÐ½Ð¸Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¸ ÑÐ¾ÑÑÑÐ´Ð½Ð¸ÐºÐ¾Ð² ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾-ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÑÐµÑÐºÐ¸Ñ ÑÐ»ÑÐ¶Ð±.Â 
description: The purpose of this thesis is to analyze the existing practice of accounting for settlements with accountable persons in budgetary institutions, identify problems and shortcomings in this process, and develop recommendations for their elimination. To achieve this goal, the following tasks were solved: 1. To study the theoretical foundations of accounting for settlements with accountable persons, including the regulatory framework and methodological recommendations. 2. To analyze the practice of accounting for settlements with accountable persons in the St. Petersburg Hospital of the Russian Academy of Sciences. 3. Identify the main problems and shortcomings related to accounting for settlements with accountable persons in the institution. 4. Develop recommendations for improving the accounting process for settlements with accountable persons at the St. Petersburg Hospital of the Russian Academy of Sciences. The relevance of the topic is due to the need to increase the effectiveness of financial control in conditions of limited budgetary resources and the need to ensure transparency of financial flows, the gradual transition of budget institutions to electronic document management, as well as the implemented centralization of accounting. The object of the study is the Federal State Budgetary Healthcare Institution St. Petersburg Hospital of the Russian Academy of Sciences. The subject of the study is the specifics of accounting and financial control of settlements with accountable persons in budgetary institutions. An analysis of the financial and economic activities of the organization was carried out using specialized software (Microsoft Office Excel). The transition to internal electronic document management is proposed, recommendations are given on improving accounting policies and document management schedules, and it is recommended to introduce advanced training courses for employees of financial and economic services.