FINANCIAL PLANNING OF MODERN COMMUNAL NON-PROFIT ENTERPRISE

Abstract

Abstract. The current conditions of decentralization require utilities to take a new approach to the planning of their own income and expenditures, and to develop financial resources, especially for health care entities. Today, utility companies, as successors to the rights and obligations of former health care institutions, are confronted with many situational issues related to the organization of high-quality accounting, preparation of the company's financial plan and financial statements, compliance with tax law. The paper examines the special status of a municipal non-profit enterprise, and defines the criteria relating to non-profit entities for tax purposes. Special attention is also paid to situations in which a medical institution may lose the mark of non-profitability. In order to effectively control both the head of the enterprise and the authority to which the enterprise belongs, the financial and economic service together with the chief physician of the institution should plan the formation of income, expenses and financial result on the principles of efficiency and rationality. The supported financial plan is the owner. Reorganized utility non-profit enterprises support the utility sector of the economy, but despite the received status of the entity, the owner must support the issue. So, on the one hand, this plan is a tool that is, and on the other, using the legalization of paid businesses trying to get into that plan and talk to the owner. With respect to the support of an additional project, it should be consistent with the statutory activity and warrant the restoration of non-profit status. The article provides examples of drawing up a financial plan for the income and expense parts, showing their relationship with accounting and financial statements.