Home  Journals  International Accounting  31(277) - 2013 August

Policy on management accounting of income and cost of higher education

Available online: 23 August 2013

Subject Heading: PROBLEMS OF ACCOUNTING

JEL Classification: 

The higher school is faced by a problem of growth of economic independence. In management of higher education institution the leading role belongs to registration information which is formed in system of management accounting. The order of collecting and synthesis of financial and non-financial information in the course of formation of the administrative reporting for internal users is reflected in policy on management accounting of higher education institution. On the basis of registration data on expenses and the income use of means is traced, account and profitable parts of the budget of higher education institution are coordinated; quality of the training, the performed scientific works and other services of higher education institution is controlled.

Keywords: management accounting, policy on management accounting, revenues educational institution, cost of educational institutions, internal management reporting

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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