IMPROVING THE METHODOLOGY FOR ANALYZING FIXED ASSETS IN BUDGETARY ORGANIZATIONS
DOI:
https://doi.org/10.60078/2992-877X-2025-vol3-iss12-pp223-231Abstract
The article examines a step-by-step methodology for conducting managerial analysis of fixed assets in budgetary organizations. Based on the results of the analysis, the necessity of developing a fixed asset management policy aimed at increasing the efficiency of the use of state property is substantiated. The main objective of this policy is to ensure the rational utilization of fixed assets and to report the achieved results to higher-level budget fund administrators.
Keywords:
budgetary organization managerial analysis of fixed asset budget expenditure estimate fixed asset management policyReferences
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