IMPROVING THE ACCOUNTING OF CONSTRUCTION AND REPAIR EXPENSES IN BUDGETARY ORGANIZATIONS

Аннотация

This article analyzes the accounting practices for funds allocated to construction and repair works in budgetary organizations, existing challenges, and ways to improve the accounting process. Effective management and accurate accounting of construction and repair expenses ensure the rational use of public funds. The article proposes recommendations for improving the current accounting policy. Keywords. budgetary organization, construction and repair, expense accounting, fixed assets, financial management, accounting policy, and automated systems.