CURRENT STATE AND PROSPECTS FOR ACCOUNTING IN CULTURE BODIES

Abstract

The main objective of the article is to substantiate the theoretical positions and to develop a system of proposals for improving the organization of accounting in cultural institutions in Ukraine during the period of implementation of international standards. The shortage of budgetary expenditures in the context of crisis phenomena primarily affects the public sector institutions of the economy, including culture. It is indicated that in the conditions of insufficient financing from the state budget, the role of own revenues of cultural institutions, received as a payment for services rendered by them according to the main activity, is increasing. That is why the problem of the effective use of funds in public sector institutions is of particular relevance today. The problem points of accounting in cultural institutions were investigated and scientific and practical recommendations aimed at improving the organization and methods of accounting were developed. It is determined that in order to solve the problem of further development of culture, it is necessary not only to increase volumes, but also to improve the qualitative structure of its financing, to improve the mechanisms of using budget funds. Further improvement of the legislative framework of culture is needed. It is proved that in order to obtain a reliable comprehensive assessment of the efficiency of the activities of the cultural sphere institutions it is necessary to propose an assessment of social efficiency that is related to social tasks for which the institution was created; an assessment of economic efficiency, which involves the use of indicators for assessing the quality of budget investments and the assessment of organizational efficiency, which allows you to identify hidden reserves and weaknesses. The assessment of these types of efficiency allows you to fully represent the activities of the institution over a period and apply it for comparison with other institutions operating in different conditions. By the values of performance indicators, you can decide on the extension, increase or reduction of allocated funding. The main purpose of funding from the result is to acquire additional competitive advantages that will enable the effective use of financial resources and improve the quality of service provision. The theoretical foundations are systematized and the necessity and expediency of using a wide range of paid services provided by cultural institutions is substantiated. In order to improve the accounting in cultural institutions, it is expedient to streamline prices for paid services, improve the quality of service provision and increase the number of recipients, and the funds received for the services rendered are aimed at improving the material and technical base and other expenditures of cultural institutions.