FINANCIAL MANAGEMENT IN PRESCHOOL EDUCATION: AREAS OF IMPROVEMENT OF ACCOUNTING AND CONTROL

Abstract

This article analyzes the system of financing preschool education institutions, the organization of financial accounting, and financial control. The sources of financing for preschool education institutions, existing problems in maintaining financial accounting, and the importance of financial control are discussed. In addition, the main directions for improving the system of financial accounting and control are considered, including the introduction of digital accounting systems, planning expenditures based on established norms, strengthening internal financial control, expanding audit practices, and ensuring transparency in financial activities. The proposed measures contribute to the efficient use of financial resources in preschool education institutions and to improving the quality of education.