title: Ð£ÑÐµÑ ÑÐ°Ð½ÐºÑÐ¸Ð¾Ð½Ð¸ÑÐ¾Ð²Ð°Ð½Ð¸Ñ ÑÐ°ÑÑ Ð¾Ð´Ð¾Ð² Ð³Ð¾ÑÑÐ´Ð°ÑÑÑÐ²ÐµÐ½Ð½Ð¾Ð³Ð¾ ÑÑÑÐµÐ¶Ð´ÐµÐ½Ð¸Ñ (Ð½Ð° Ð¿ÑÐ¸Ð¼ÐµÑÐµ Ð¤ÐÐÐÐ£ ÐÐ Â«Ð¡ÐÐ±ÐÐ£Â»)
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 of authorisation of expenditures of a state institution (on the example of Peter the Great St. Petersburg Polytechnic University)
Creators: name: Ð£ÑÑÑÐ¾Ð²Ð°, ÐÐ»ÐµÐ½Ð°
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: 2022
Subjects: ÑÐ°Ð½ÐºÑÐ¸Ð¾Ð½Ð¸ÑÐ¾Ð²Ð°Ð½Ð¸Ðµ ÑÐ°ÑÑ Ð¾Ð´Ð¾Ð²
Ð±ÑÐ´Ð¶ÐµÑÐ½ÑÐ¹ ÑÑÐµÑ
Ð°Ð²ÑÐ¾Ð½Ð¾Ð¼Ð½ÑÐµ ÑÑÑÐµÐ¶Ð´ÐµÐ½Ð¸Ñ
ÑÑÑÐµÐ¶Ð´ÐµÐ½Ð¸Ñ Ð²ÑÑÑÐµÐ³Ð¾ Ð¾Ð±ÑÐ°Ð·Ð¾Ð²Ð°Ð½Ð¸Ñ
authorisation of expenditures
budgetary accounting
autonomous institutions
institutions of higher education

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description: The topic of the graduate qualification paper: Accounting of authorization of expenditures of a state institution (on the example of SPbPU). The object of this study is Peter the Great St. Petersburg Polytechnic University. The objective of this work is to find ways to improve the accounting of expenditure authorizations in autonomous public institutions. The subject of this work is the registration of authorization in the SPbPU. In the course of the work, the main types of public institutions, their sources of financing, ways of financial planning in autonomous institutions were examined, and the legal and regulatory framework that gives an idea of budgetary accounting was examined. The work studied the activities of the SPbPU, studied the sources of funding and analyzed the main indicators of financial and economic activity. The suggested ways of improving the accounting for authorization of expenditures in autonomous institutions can be used by autonomous public institutions to improve their efficiency. For the study horizontal and vertical analysis of financial statements were used. Calculation of liquidity indicators, analysis and synthesis of information obtained during the implementation of calculations, study of the regulatory framework in the sphere of regulation of the activity of state organizations.