Подходи за анализ на финансовото състояние на организациите от публичния сектор
Approaches to the Analysis of the Financial Position of Public Sector Organizations

Author(s): Daniela Georgieva
Subject(s): Politics / Political Sciences, Social Sciences, Economy, Business Economy / Management, Governance, Sociology, Methodology and research technology, Socio-Economic Research
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: public sector; financial analysis; financial position; financial sustainability; budget enterprises
Summary/Abstract: The purpose of the report is to propose a systematized approach for financial analysis of the financial position and financial sustainability of public sector organizations due to their specifics of financing and the functions they perform. The importance and role of financial analysis in the public sector is justified. The information base for conducting financial analysis at budget organizations is analyzed. An analysis approach is proposed based on a combination of qualitative and quantitative methods for the analysis of financial (and non-financial) information in the areas of activity of the organizations – budget, effective management of EU funds and independent economic activity. A system of three groups of indicators related to the analysis of liquidity and solvency, indebtedness and the efficiency of the use of resources of the budget organization is proposed.

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