Abstract

The purpose of the study is to develop practical recommendations for the development and improvement of the organization and methods of accounting and control of income and expenses of autonomous institutions. The scientific novelty of the study includes proposals for improving and formalizing the classification procedures and, accordingly, accounting for the income and expenses of autonomous institutions for exchange and non-exchange operations, also substantiated the directions for improving the quality of internal control procedures for the implementation of estimates by focusing on the implementation of indicators of the state order, reporting on the results of the implementation of the estimate and the validity of determining the volume of extrabudgetary receipts. As a result, it was found that in modern conditions of reforming the public sector of the Russian economy, it is critically necessary to increase the effectiveness of the impact of accounting and control systems on the activities of autonomous institutions by improving their organization, accelerating the speed of obtaining initial data, using innovative analytical tools that can ensure the selection of the most optimal options management.