Accounting and directions of effective use of budgetary funds

The proposed monograph systematizes the theoretical and methodological approach to the issues of accounting and analysis of the use of budgetary funds of educational institutions of the Republic of Belarus. The proposed monograph considers the peculiarities of budget, commercial, mixed financing of educational institutions. The methodology of calculation of the normative of financing of expenditures per student is considered. The monograph also outlines the modern procedure for the formation of wages of employees of budgetary organizations within the framework of the current legal regulations. The methodical apparatus of calculation of structural elements of wages is illustrated by a practical example of the order of accrual of wages and deductions from it. The correlation of tariff and above-tariff parts of wages is considered. The article analyzes the indicators of wage differentiation of the budgetary organization personnel taking into account their departmental subordination.