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Проблемы и особенности бюджетирования деятельности в социально-ориентированных некоммерческих организациях // Problems and Peculiarities of Budgeting the Activities in Socially Oriented Non-profit Organizations

Author

Listed:
  • S. Egorova E.

    (Pskov State University)

  • L. Yudanova A.

    (Pskov State University)

  • V. Budasova A.

    (Pskov State University)

  • С. Егорова Е.

    (Псковский государственный университет)

  • Л. Юданова А.

    (Псковский государственный университет)

  • В. Будасова А.

    (Псковский государственный университет)

Abstract

In the digital economy, the strengthening of the role of socially oriented non-profit organisations (NPOs) in addressing issues related to the harmonization of the social and economic aspects of society development, cannot be achieved without refocusing accounting on the solution of strategic tasks. An important tool of strategic planning and accounting in order to attract and monitor the use of earmarked funds — is budgeting, which had not been adequately reflected in the accounting activities of socially oriented NPOs. The organization of budgeting system in socially oriented non-profit organizations is based on the following characteristics: the problem of selection of calculation units; a high level of uncertainty of a profitable part of the budget, which is financed by revenues from basic and associate activities; the social orientation of the non-profit organizations, which defines the enhanced responsibility for performance and requires the clarification of the concept of operations results in itself. In the socially oriented NPO, the use of the result-oriented budgeting model, in which the expenditure of trust funds is administered in accordance with the principle of centralization on the one hand, and on the other hand, the objectives are achieved on the basis of the principles of decentralization, ensures planning, execution and monitoring of budget expenditures in direct connection with the specified, and achievable results. Under this model, the mobile annual budgets with a step equal to one month’s budgeting are used. Budget performance analysis aims to assess the quality of socially oriented non-profit organizations’ performance, which have a double-sided nature: on the one hand, the Organization’s efforts are evaluated, and on the other hand, the task force is evaluated. The effect of earmarked funds’ use becomes visible in subsequent reporting periods and is determined with regard to socially oriented NPOs within the society. В условиях цифровой экономики усиление роли социально-ориентированных некоммерческих организаций (НКО) в решении вопросов, связанных с гармонизацией социальных и экономических аспектов развития общества, невозможно без изменения направленности бухгалтерского учета на решение стратегических задач. Важным инструментом стратегического планирования и учета для привлечения и контроля использования целевых средств является бюджетирование, которое не нашло должного отражения в учетной деятельности социально-ориентированных НКО. Организация системы бюджетирования в социально-ориентированных некоммерческих организациях основывается на учете следующих особенностей: проблеме выделения калькуляционной единицы; высоком уровне неопределенности доходной части бюджета, которая формируется за счет доходов от основной и сопутствующей ей деятельности; социальной ориентации некоммерческих организаций, определяющей повышенную ответственность за результаты деятельности и требующей уточнения самого понятия результата деятельности. Использование в социально-ориентированных НКО модели бюджетирования, ориентированной на результат, в котором, с одной стороны, расходование целевых средств осуществляется в соответствии с принципом централизации, а с другой — поставленные цели достигаются на основе принципов децентрализации, обеспечивает планирование, исполнение и контроль бюджетных расходов в непосредственной связи с заданными и достигаемыми результатами. В рамках этой модели используются мобильные годовые бюджеты с шагом бюджетирования, равным одному месяцу. Анализ исполнения бюджетов направлен на оценку качества результатов деятельности социально-ориентированных некоммерческих организаций, имеющую двухсторонний характер: с одной стороны, оцениваются усилия самой организации, а с другой — целевой группы. Эффект от использования целевых средств возникает в последующие за отчетные периоды времени и определяется отношением к социально-ориентированным НКО общества.

Suggested Citation

  • S. Egorova E. & L. Yudanova A. & V. Budasova A. & С. Егорова Е. & Л. Юданова А. & В. Будасова А., 2019. "Проблемы и особенности бюджетирования деятельности в социально-ориентированных некоммерческих организациях // Problems and Peculiarities of Budgeting the Activities in Socially Oriented Non-profit Org," Учет. Анализ. Аудит // Accounting. Analysis. Auditing, ФГОБУВО "Финансовый университет при Правительстве Российской Федерации" // Financial University under The Government of Russian Federation, vol. 6(4), pages 32-41.
  • Handle: RePEc:scn:accntn:y:2019:i:4:p:32-41
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    References listed on IDEAS

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    1. Alex Nicholls, 2010. "The Functions of Performance Measurement in Social Entrepreneurship: Control, Planning and Accountability," Palgrave Macmillan Books, in: Kai Hockerts & Johanna Mair & Jeffrey Robinson (ed.), Values and Opportunities in Social Entrepreneurship, chapter 13, pages 241-272, Palgrave Macmillan.
    2. Egorova, Yana, 2017. "Инвестирование Денежных Средств В Условиях Экономического Кризиса В 2017 Году," MPRA Paper 77648, University Library of Munich, Germany.
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