Economic Analysis: Theory and Practice

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Economic Analysis: Theory and Practice

3(306) - 2013 January

Problems of implementation of management accounting in higher education

Vol. 12, Iss. 3, JANUARY 2013

Available online: 30 January 2013

Subject Heading: Management accounting

JEL Classification:

Hajiyev N.G. Doctor of Economic Sciences, Professor, Vice-Rector for Economy and Finance, Head of department "Economic Analysis and Statistics", the Dagestan State University
nazirhan55@mail.ru

Akhmedov А.Z. PhD in Economic Sciences, Associate Professor, Head of department "Audit and Placement of State Orders", the Dagestan State University
adil03@mail.ru

Hajiyev T.N. Head of department "Financial Engineering", the Dagestan State University
timur@mail.ru

Now the vector of development of the financial and budgetary relations focuses higher education institutions on improvement of quality of the financial management which basis is the system of management accounting. As the priority tasks facing the management of higher education institutions in the field of management accounting the choice of a method of calculation of expenses, development of the nomenclature of the centers of responsibility and an assessment of efficiency of their activity are allocated.

Keywords: management accounting, educational institution, costs, revenues, expenditures, sources of funding

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ISSN 2311-8725 (Online)
ISSN 2073-039X (Print)

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