| Abstract [eng] |
The management of public finances and human resources is an integral part of the public goods provided by the state to its citizens and municipalities, to its local population. Looking at the efficient management of public finances and human beings globally, the European Union is clearly committed to the rational, efficient allocation and transparent use and administration of funds. For the Republic of Lithuania, as a member of the European Union, these global provisions also influence the processes related to the management of financial and human resources at the state and, of course, local, municipal level. Both state and municipal funds must be used in such a way that the maximum expected results are achieved at the lowest cost. Taking into account the constant need to improve the management of public finances and human resources at the municipal level, the aim of this master's thesis is to form strategic directions for improving the centralization of accounting of budgetary institutions in the municipality. This trend of operational efficiency and implementation of solutions at the lowest possible cost is also based on the Lithuanian Progress Strategy “Lithuania 2030”. Accounting is a function of an administrative nature, the performance of which, according to the legal acts of the Republic of Lithuania regulating the management and accountability of accounting, is faced by every entity in both the private and public sectors. Accounting in accordance with the provisions of the Law on Accounting of the Republic of Lithuania (2019) includes a system for recording, grouping and summarizing economic transactions and monetary events, which is intended for making information necessary for making economic decisions and compiling financial statements and other reports. In this master's thesis, the centralized performance of accounting functions from the aspect of the municipality and possible areas for improvement are examined. In order to implement the tasks of this master's thesis, the analysis of scientific literature and articles, the analysis of the content of legal acts and documents were used. After analyzing scientific articles, publications and documents, the aspects of centralization of accounting of budgetary institutions in the municipality are revealed. A qualitative research method was chosen for the research, which is applied to: 1) analysis of theoretical scientific sources; 2) analysis of legal acts and documents; 3) the method of partially structured interviews of informants. This master's thesis sees contributions to theoretical concepts of science, such as the optimization, improvement and reduction of administrative burdens in public administration functions. Continuing further, the theoretical and practical measures of centralization of accounting are reviewed and systematized, the situation of centralization of accounting of budgetary institutions in the municipality is assessed and development opportunities in the field of personnel administration, public procurement, legal evaluation and management of documents are envisaged. In order to improve the centralization of accounting, based on the results of interviews with informants, it would be expedient to use data digitization, a common document management system and other methods identified in this work. |
