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It has been revealed that the activities of the finance departments of the administrations of the new territories include the activities of institutions aimed at the direct implementation of the department's functions (in order to optimize budget expenditures) and the functioning of the institution itself. In order to determine the financial stability of the finance departments, we used a methodology for determining the financial stability of organizations based on selected indicators. The application of this methodology showed that by the end of 2025, the role of non-financial resources in the structure had increased, forming the material and economic base of the municipality. In the structure of financial assets, the most significant growth was observed in accounts receivable for income, which indicates an increase in the obligations of counterparties to the budget. There was a decrease in the volume of financial investments, which indicates a decrease in investment activity. The assessment of the financial stability of the Finance Department based on the selected coefficients (capitalization, self-financing, autonomy, funding, and financial stability) showed that they had significantly improved by the end of the reporting period, indicating that the finance departments of the administrations of the new territories, including Mariupol, are financially stable.
budget organizations, finance department, administrations of new territories, indicators of financial stability of departments
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