ОРГАНІЗАЦІЯ ОБЛІКУ В УПРАВЛІННІ ГРАНТОВИМИ ПРОЄКТАМИ НЕБЮДЖЕТНОГО НЕПРИБУТКОВОГО СЕКТОРУ, ORGANIZATION OF ACCOUNTING IN GRANT PROJECT MANAGEMENT IN THE NON-BUDGETARY NON-PROFIT SECTOR

<jats:p>Introduction. The growing importance of grant resources in the activities of non-profit entities creates a critical need to modernize the accounting system, which serves as a key information basis for managerial decision-making. The specific nature of grant-funded activities requires an expansion of accounting functions: from the conventional recording of the targeted use of funds to the generation of relevant information on resource utilization, budget execution, implementation of project activities, and achievement of planned results. Purpose. The purpose of the article is to provide a comprehensive study and substantiation of the theoretical and organizational foundations of accounting in the management of grant projects within the non-budgetary non-profit sector. Methods. The methodological framework of the study comprises general scientific and specific research methods determined by the purpose and objectives of the article concerning the improvement of accounting organization within the grant project management system of the non-profit sector. The following methods were applied: abstract-logical and systems analysis to theoretically generalize the specific features of grant-funded activities of non-budgetary non-profit organizations; comparative analysis and grouping to examine the financial reporting requirements established by international and national donors; and modelling and a systemic-structural approach to develop a step-by-step system for organizing the accounting of grant projects. Results. The main accounting objects related to grant-funded activities were identified, and their structuring by funding sources, grant projects, budgets, expenditure items, and types of activities was proposed. The approach to integrating accounting and analytical information with project performance indicators was further developed. The information interrelationship within the chain “funding source – project – budget – expenditure item – activity – result – indicator – social impact” was substantiated, making it possible to trace the transformation of attracted resources into the results of grant-funded activities and to assess their compliance with the established objectives. Conclusions. The proposed approach extends the functional role of grant project accounting from confirming the targeted use of funds to providing comprehensive information support for project management. Its implementation will contribute to greater transparency and accountability, improved control over the use of grant resources, and more substantiated managerial decision-making in non-profit organizations.</jats:p>