№ 12/2019

№ 12/2019

Fìnansi Ukr. 2019 (12): 108–121https://doi.org/10.33763/finukr2019.12.108

ACCOUNTING AND AUDIT

KORYTNYK Liliya ¹

¹SESE “The Academy of Financial Management”
OrcID ID : https://orcid.org/0000-0002-7241-9324

Problems of methodological support for the formation of the cost price of public services

The article is devoted to the research of problematic aspects of the methodology and methods of ?nancial support of public sector entities and the determination of directions for their solution. It is substantiated that the priority task to improve the system of ?nancing public sector entities should be the introduction of a mechanism for allocating the state budget expenditures on the basis of the cost price of public services, which will change the direction of use of budget funds from from maintaining public sector entities to financing the cost of quality public services. With that, the execution of a scienti?c and economic substantiation for the classi?cation of costs and the de?nition of their structure acquires particular importanc, which is a key aspect in ensuring the objectivity of the formation of cost price of public services, the completeness of the disclosure of information on expenditures in accounting and reporting of public sector entities. This made it possible to identify areas for improving the methodological support for planning, cost accounting and calculation of the cost of public services based on the integration of the conceptual framework of the proposed list of regulatory legal acts with the the requirements of national regulation (standard) of public sector accounting 135 “Costs”. This approach will contribute to the formation of uni?ed principles for determining the cost of public services at each level of budgetary funds management and improve the mechanism of public ?nance management.

Keywords:budgetary funds, costs, public services, state ?nance, calculation, cost price, ?nancing

JEL: Н52, Н83, М41, М48

Korytnyk L. . Problems of methodological support for the formation of the cost price of public services / L. Korytnyk // Фінанси України. - 2019. - № 12. - C. 108-121.

Article original in Ukrainian (pp. 108 - 121)

Download

Downloads :63

1. President of Ukraine. (2015). About “Ukraine–2020” Sustainable development stra­tegy (Order No. 5/2015, January 12). Retrieved from zakon.rada.gov.ua/laws/show/5/
2015 [in Ukrainian].
2. Cabinet of Ministers of Ukraine. (2017). On approval of the mid-term plan of priority actions of the Government until 2020 and the plan of priority actions of the Government for 2017 (Decree No. 275-p, April 3). Retrieved from zakon3.rada.gov.ua/laws/show/275-2017-%D1%80 [in Ukrainian].
3. Cabinet of Ministers of Ukraine. (2017). On the approval of the Strategy for reforming the public financial management system for 2017–2020 (Decree No. 142-p, February 8). Retrieved from zakon.rada.gov.ua/laws/show/142-2017-%D1%80 [in Ukrainian].
4. Cabinet of Ministers of Ukraine. (2018). On approval of the Strategy for modernization of the public sector accounting and financial reporting system for the period up to 2025 (Decree No. 437-p, June 20). Retrieved from zakon.rada.gov.ua/laws/show/437-2018-%D1%80 [in Ukrainian].
5. Cabinet of Ministers of Ukraine. (2017). On approval of the action plan for implementation of the Strategy for reforming the public financial management system for 2017–2020 (Decree No. 415-p, May 24). Retrieved from zakon3.rada.gov.ua/laws/show/415-2017-%D1%80 [in Ukrainian].
6. Ministry of Finance of Ukraine. (2012). National Regulation (Standard) of Public Sector Accounting 135 “Costs” (Order No. 568, May 18). Retrieved from zakon3.rada.gov.ua/laws/show/z0903-12 [in Ukrainian].
7. Iefymenko, T. I. (Ed.). (2018). Current problems of financial management: global trends and national practice. Kyiv: DNNU “Akademiia finansovoho upravlinnia” [in Ukrainian].
8. Lovinska, L. H. (2017). The cost price of public sector of Ukraine services in the context of financial management reform. Finance of Ukraine, 8, 58-79 [in Ukrainian].
doi.org/10.33763/finukr2017.08.058
9. Lovinska, L. H., Kaliuha, Ye. V. (2015). Methodological aspects of accounting for the cost of production of public sector entities. ScienceRise, 9 (1), 24-28 [in Ukrainian].
doi.org/10.15587/2313-8416.2015.50651
10. Lovinska, L. H., Parasii-Verhunenko, I. M. (2018). The cost of educational services as the basic indicator of distribution of budget funding among higher education institutions. RFI Scientific Papers, 3, 18-36 [in Ukrainian].
doi.org/10.33763/npndfi2018.03.018
11. Lovinska, L. H., Churkina, O. I., Haponenko, L. V., & Sushko, N. I. (2016). Metho­dological approaches to social services costing in the context of implementing social standards and NPSAS 135, "Costs" in Ukraine. Finance of Ukraine, 3, 101-115 [in Ukrainian].
12. Svirko, S. V. (2018). Contemporary development of the public finance management system of Ukraine: the accounting segment in providing the innovation and investment vector. The Journal of Zhytomyr State Technological University. Series: Economics, 1 (83), 56-65 [in Ukrainian].
doi.org/10.26642/jen-2018-1(83)-56-65
13. Sushko, N. I., Danylenko, S. V. (2017). Improving the regulation of public expenditure on higher education services. Finance of Ukraine, 4, 56-74 [in Ukrainian].
doi.org/10.33763/finukr2018.04.056
14. Verkhovna Rada of Ukraine. (2010). Budget Code of Ukraine (Act No. 2456-VI, July 8). Retrieved from zakon.rada.gov.ua/laws/show/2456-17 [in Ukrainian].
15. Verkhovna Rada of Ukraine. (1999). On accounting and financial reporting in Ukraine (Act No. 996-XIV, July 16). Retrieved from zakon.rada.gov.ua/laws/show/996-14 [in Ukrainian].
16. Cabinet of Ministers of Ukraine. (2013). Method of calculation of the approximate average cost of training one skilled worker, specialist, postgraduate student, doctoral student (Decree No. 346, May 20). Retrieved from zakon.rada.gov.ua/laws/show/346-2013-%D0%BF [in Ukrainian].
17. Ostapchuk, T. P. (2006). Problems of cost accounting, which form the cost of educational services in state educational institutions. The Journal of Zhytomyr State Technological University. Series: Economics, 3 (37), 85–90 [in Ukrainian].