The Plan of Financial and Economic Activity of Non-Profit Organizations and Control over its Execution

The purpose of this study is to examine and consider the methodological side of the calculation of the Plan of the financial and economic activities of non-profit organizations and its control features. The object of the research is the non-profit organization Nursery care and sanitation "Sanatorium." The study has practical significance for the considered non-profit organizations, as well as other budgetary institutions in the preparation and execution of the Plan of financial and economic activity. The following methods of research were applied to achieve the goal of this work: analysis, synthesis, comparison and classification. The first chapter is devoted to the definition of research objectives and goals of the plan of financial and economic activity of non-profit organizations, managing regulatory plan preparation and study of types of external control of non-profit organizations. In the second chapter the organization and preparation of the Plan of financial and economic activities of the nonprofit organization Nursery care and sanitation "Sanatorium" was examined and recommendations for improving the procedure of drawing up the Plan were suggested. The third chapter defines the goals and objectives of the Plan of performance audit of financial and economic activity, develops a plan and program performance audit of revenue and expenditure of the Plan. Also, this chapter includes stages of audit performance of the Plan of financial and economic activities on the basis of a plan and program for the non-profit organization.