Розширена анотація українською мовою

Інститут фінансів та оподаткування – це організація, яка спеціалізується на дослідженнях, навчанні, консультуванні та наданні рекомендацій уряду Кералу та штатам Південної Індії в цілому щодо формування податкової та соціальної політики. Система фінансового менеджменту в Інституті фінансів та оподаткування спрямована не тільки на визначення результатів його діяльності, але й на забезпечення прозорості діяльності інституту. Ефективна система фінансової звітності в будь-якій організації вимагає добре розробленої безвідмовної інформаційної системи разом із підготовленим персоналом та надійною бухгалтерською службою. Метою проведеного дослідження є аналіз ефективності практик фінансового менеджменту, що застосовуються в Інституті фінансів та оподаткування, і на його основі ‒ надання відповідних пропозицій щодо їх покращення. Методичне забезпечення дослідження включає описові та аналітичні методи. Об’єктом дослідження виступає фінансова звітність Інституту фінансів та оподаткування за 2012-2015 та 2015-2016 фінансові роки, зокрема. Проведене дослідження включає аналіз співвідношень між досліджуваними параметрами, тенденціями їх зміни, графіком змін у оборотному капіталі цього Інституту; порівняльний аналіз балансових рахунків; аналіз загального розміру балансу. Основними результатами проведеного прикладного дослідження стали: узагальнення розуміння системи управління фінансами в цьому Інституті; аналіз динаміки ліквідності протягом останніх трьох років; оцінка ефективності управління грошовими коштами, фінансового планування та управлінського контролю в Інституті; аналіз ефективності розподілу управлінських та контрольних функцій; оцінка відповідності стандартам бухгалтерського обліку та фінансової звітності; аналіз практик фінансового менеджменту та системи аудиту, що застосовуються в Інституті. За результатами дослідження розроблено наступні пропозиції: удосконалення підходу до управління оборотним капіталом; підтримання сталого рівня співвідношення капіталовкладення / формування активів; розвиток системи управління резервами; запровадження системи пенсійних, грошових та інших соціальних виплат персоналу; запровадження систем електронного контролю адміністративних та бухгалтерських функцій Інституту.

Ключові слова: система управління фінансами, аналіз співвідношення, фінансова звітність, аналіз балансу.

Класифікація JEL: G2, H00.

Цитувати як: S. Nisa, M.S. Kavya. (2018). An Evaluation of Financial Management System in Gulati Institute of Finance and Taxation an Autonomous Institution, Thiruvananthapuram, Kerala. Financial Markets, Institutions and Risks, 2(2), 40-57. DOI: 10.21272/fmir.2(2).40-57.2018

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