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International Accounting
 

Management accounting of income and costs of higher education institution

Vol. 16, Iss. 32, AUGUST 2013

Available online: 29 August 2013

Subject Heading: PROBLEMS OF ACCOUNT

JEL Classification: 

Manjaeva V.A. Doctor of Economics, Associate Professor, the Department of Accounting and Economic Analysis, the Samara State Economic University
manyaeva58@ mail.ru

Svetkina I.A. PhD in Economics, Associate Professor, the Department of Accounting and Economic Analysis, the Samara State Economic University
svetkinairina@yandex.ru

For effective management of the university need information on the income and costs of activities, places of origin and centers of responsibility. This information is necessary analytical aspects are in the management accounts and is used to calculate the cost of rendered services and works. Communication of information on income and expenditure is in the internal management reports that are used to monitor and analyze them by type and location of occurrence and management decisions are made operational and strategic

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

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

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