CONTENT
INTRODUCTION .................................................................................... 4
CHAPTER 1. THEORETICAL BASIS OF INCOME AND EXPENSES budgetary institutions ....................................................... 7
eleven . The concept of budgetary institutions, the structure of its income and expenses ...... 7
12 . Revenues and expenditures of budgetary institutions .................................... 10
13 . Effective management of revenues and expenditures in the budget institutions .............................................................................. 20
CHAPTER 2. ANALYSIS OF INCOME AND EXPENSES Municipal Health central district hospital Poltava Raion ....................................... .. 32
2.1. Economic characteristics of the municipal health care central district hospital Poltava района……………………………………………………………………………… 32
2.2. Analysis of the structure of revenues and expenditures of the municipal health care central district hospital ................................. 37
2.3. Analysis of the performance of the estimated compliance purposes, the ratio of cash and actual expenditures of the central regional hospital .... ..................... .. ...... .. ................................................... ..42
2.4. Analysis of profit and profitability ................................................. .50
Chapter 3. Development of proposals for improving the performance of municipal health institutions central district hospital Poltava Raion ............................................................. 57
.. 3.1 Description of the proposed measures ...................................................... 57
3.2. Cost-effectiveness of the proposed activities ...... .. 60
3.3.Otsenka impact of the proposed measures to the financial results учреждения………………………………………………………………………… 62
CONCLUSIONS ........................................................................... .. 67
References ............................................................... 69
APPLICATIONS ........................................................................... .73

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