Improving the Accounting of Non-Financial Assets in Budgetary Organizations: An Analytical Approach

The accounting of non-financial assets in budgetary organizations represents a critical component of public financial management. Despite ongoing reforms, significant methodological and practical challenges remain. This study aims to analyze the current state of non-financial asset accounting in budgetary institutions and propose directions for its improvement. The research is based on qualitative analysis, regulatory frameworks, and comparative approaches. The findings reveal inconsistencies in asset valuation, insufficient control, and weak integration with international standards. The study argues for a systematic reform that combines regulatory improvement, digitalization, and methodological standardization.