Financial analysis in budgetary institutions

Larisa Nikolaevna Gerasimova ^[1] ; Natalya Nikolaevna Parasotskaya ^[3] ; Vera Valeryevna Dvoretskaya ^[2]
1. [1] Moscow State University of Civil Engineering
  
  Moscow State University of Civil Engineering
  
  Rusia
2. [2] Financial University
  
  Financial University
  
  Rusia
3. [3] nstitute of Economics and business of the Professional education and investment Fund of the chamber of Commerce and industry of Russia, Russia
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Localización: Revista Inclusiones: Revista de Humanidades y Ciencias Sociales, ISSN-e 0719-4706, Vol. 6, Nº. Extra 23 (octubre-diciembre), 2019 (Ejemplar dedicado a: Seminario Representaciones Sociales Brasil), págs. 244-256
Idioma: inglés
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Resumen
- The article illustrates the relevance of developing new directions in the analysis and performance evaluation techniques aimed at results-based management optimizing the use of budgetary institutions' resources. The assessment of a state institution's financial condition, its financial results, and risks is implemented by analysing the financial and economic activities of the budgetary institution. The article addresses the problem of determining the proper objectives of financial analysis in an institution, along with the sources of information. The authors also assess the priority methods.