Home  Journals  Finance and Credit  41(569) - 2013 November

Management accounting of income and expenses on educational services in higher education institutions

Available online: 11 November 2013

Subject Heading: PUBLIC AND CORPORATE FINANCE

JEL Classification: 

In the article it is noted that accounting development in budgetary organizations assumes introduction in their registration practice of the management accounting providing formation of reliable information about efficiency of rendering educational services within the state task and over it. The author's model of the module of management accounting "The system accounting of the income and expenses", allowing to count and reflect in accounts comparable indicators of the income and expenses on the educational services rendered at the expense of various sources of financing is characterized. The specified indicators are formed in a section of forms and courses, specialties, the bachelor degree and magistracy directions. The income and expenses can be considered by two options: evenly within academic year and at the end of the academic year.

Keywords: management accounting, system accounting of income and expenses, objects of accounting of expenses, objects of calculation

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ISSN 2311-8709 (Online)
ISSN 2071-4688 (Print)

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