METHODOLOGICAL PRINCIPLES OF ANALYSIS OF THE FINANCIAL POSITION OF THE BUDGET INSTITUTION

The article discusses the essence and features of the methodology for analyzing the financial condition of the budgetary institution. The analysis of the financial state of the budgetary institution on the example of the State institution "National Research Institute of Industrial Safety and Labor Protection" was conducted. Authors proposed system of indicators, which is used in the analysis of financial statements, assessment of the financial condition and performance of the budgetary institution. The methodology for assessing the financial sustainability of an institution is given, which reflects the completeness and timeliness of obtaining budget allocations, as well as the ability to earn financial resources by budgetary institutions independently within the limits of current legislation.