УДК 657
М. М. Нашкерська
Національний університет «Львівська політехніка»
НАПРЯМИ АНАЛІЗУ ОСНОВНИХ ЗАСОБІВ
БЮДЖЕТНИХ УСТАНОВ
© Нашкерська М. М., 2017
У науковій статті розглянуто напрями аналізу основних засобів бюджетної установи з врахуванням специфіки діяльності цих установ. Під час аналізу необхідно враховувати, що основні засоби бюджетної установи не беруть участі у виробництві матеріальних благ. Такі матеріальні активи використовуються у процесі створення і надання нематеріальних послуг суспільству. Сформульовано мету, завдання й інфор¬маційне забезпечення основних засобів бюджетної установи. Розглянуто класифікацію основних засобів за різними ознаками та окреслено напрями їх аналізу.
Ключові слова: основні засоби, аналіз, бюджетна установа, необоротні активи, класифікація, інформаційне забезпечення, ефективність, загальний фонд, спеціальний фонд, споживачі послуг.
M. M. Nashkerska
Lviv Polytechnic National University
TRENDS IN THE ANALYSIS OF FIXED CAPITAL ASSETS
OF BUDGETARY INSTITUTIONS
© Nashkerska M. M., 2017
The article examines trends in the analysis of fixed capital assets of budgetary institutions taking into account the specifics of the institution’s activity. In the process of analysis it should be considered that fixed capital assets of budgetary institutions are not involved in the creation of material assets. They are used in the creation and provision of intangible services to the society. The aim of the study is to outline the main trends in the analysis of fixed capital assets of budgetary institutions, taking into account the and specifics and characteristics of these institutions. The task of the analysis of fixed capital assets is formulated; the information support is defined – accounting and reporting, non-accounting and normative information. The classification of fixed capital assets is considered according to the following classification criteria: the participation in the activities of institutions – active and passive; the degree of use – in use, in reserve, not used; attribution to the institution – owned and leased; source of funding – from the general fund, from the special fund. Research areas of fixed capital assets of budgetary institutions are formulated – analysis of the institution’s security with fixed capital assets; analysis of the condition of fixed capital assets (including the calculation and analysis of the depreciation and availability coefficients, the age structure assessment, the level of progressivity and innovation of fixed capital assets); analysis of the efficiency of active and passive parts of fixed capital assets is carried out on the basis of calculation of capital productivity ratio; analysis of the identification of needs and formulation of recommendations for improving the institution’s security with necessary fixed capital assets, which is based on the abovementioned analysis.
Analytical procedures that should be carried out in the course of the analysis in the defined trends are specified and tools to implement them are outlined. Based on the results of the analysis of fixed capital assets management will have exact information on the level of institution’s security with necessary modern fixed capital assets and timely identify the need for new ones. This will enable preliminary planning and formation of the purchase of modern fixed capital assets in the draft budget for new time, specify the sources of its funding (general or special funds). However, appraisal methodology of the efficient use of fixed capital assets, which includes not only the features of budgetary institution’s activity, but also their industry affiliation and specifics of their activity, needs further improvement.
Key words: fixed capital assets, analysis, budgetary institutions, non-current assets, classification, information, performance general fund, special fund, consumers of services.

Література – 5