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Importance. One of the factors limiting the introduction of management accounting in budgetary institutions is the lack of qualified personnel. A specialist with competencies that meet modern realities. Who are able to improve their comprehensive capabilities to facilitate the implementation and development of accounting and reporting. Due to the specifics of the activities of enterprises, we have diagnosed the most popular functions of a modern accountant and focused on studying the competence of an accountant-analyst of a public sector institution. Objectives. The study of the consolidation of management accounting functions for the structural unit of a budget institution, the functionality of a modern accountant and the identification of significant additional competencies of an accountant-analyst in budget institutions. In order to establish the profile of relevant competencies and functionality of an accountant-analyst of a budget institution. Methods. The research part is based on the results of an expert survey (the structure of the questions is matrix, the choice of the presented option, a free answer). The respondents were specialists in the accounting field, grouped into three focus groups. Evaluation of the effectiveness of the study is based on a comparative analysis of the data. The theoretical base includes scientific works devoted to the subject of research. Results. The priority tasks of not only a modern accountant, but also additional competencies of an accountant - analyst have been identified. It was established during an expert survey that it is more effective to assign the functions of management accounting to the planning and economic department than to form an autonomous unit. We have proved the relevance of setting management accounting in budgetary institutions. The most important functions of a modern accountant (tax accounting, control and processing of primary documentation) and the primary competencies of an accountant-analyst (classification, processing and consolidation of large amounts of information, communication, ability to work with people, knowledge of IT technologies) have been established. Conclusions. It is concluded that an accountant-analyst plays a key role in the implementation of management decisions. In order to make managerial decisions that correspond to modern development trends, it is necessary to continuously improve professional competencies for strategic decision-making.

The study was carried out with the aim of developing a budgeting system based on the formation of a financial management structure in a budgetary institution that promotes rational resource functioning, the achievement of established state goals and information objectivity. Based on a survey of specialists in the accounting and financial sphere of budgetary and commercial organizations, the demand was proved and it was established that the priority goals for the use of budgeting are the analysis of income and expenses (26.0% of respondents), detailed control and analysis of information on costs in the context of responsibility centers (23, 4 %). At the same time, specialists in the accounting department of a budgetary institution noted the control of financial resources as the most important goal, as well as the development of methods for encouraging employees based on the implementation of budget items (10.4% of respondents); for specialists in the accounting department of a commercial organization, detailed control and analysis of information on costs in the context of responsibility centers is significant (11.7% of respondents); for scientific workers - analysis of income and expenses (7.8%). The financial structure of organizations has been developed, which is represented by budgetary institutions and commercial enterprises, taking into account not only forms of ownership, but also the specifics of their activities. On the basis of the budgetary structure, a scheme of the consolidated budget of the institution in the divisional and functional aspect, as well as practical recommendations for the development of forms for each of the presented budgets, is proposed. The first step in budgeting is to draw up the structure of responsibility centers, that is, the differentiation of the enterprise into groups of departments with established goals. The second step is the definition of indicators for analyzing the effectiveness of responsibility centers. The application of the developed model will help in the formation of operational, relevant management decisions to achieve the mission of the institution. This tool makes it possible not only to reduce deviations from the state task, but also to achieve the established planned indicators of income-generating activities.