Home  Journals  International Accounting  47(293) - 2013 December

Methodology managerial cost accounting in universities in context of quality management system

Available online: 30 December 2013

Subject Heading: PROBLEMS. OPINIONS. DECISIONS

JEL Classification: 

The new method of the accounting of expenses and calculation in higher education institutions as the modern tool of registration information support of the quality management system, allowing to form information, capable to influence administrative decisions on improvement and optimization of the main business processes and creation of the technological chains providing high quality of educational and scientific products is offered.

Keywords: accounting of expenses of higher education institution on basis of chain of consumer value, expenses forming factors, costs of quality of business processes of higher education institution

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

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