Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
Professional opinion on the formation and use of accounting reserves
Available online: 25 February 2013 Subject Heading: PROBLEMS. VIEWS. DECISIONS JEL Classification:
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 |
ISSN 2311-9381 (Online)
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