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International Accounting
 

Arrangements for management accounting by responsibility centers of process-based activities of a higher education institution

Vol. 18, Iss. 16, APRIL 2015

Available online: 17 June 2015

Subject Heading: Managerial accounting

JEL Classification: 

Pages: 18-31

Egorova E.M. Volgograd State Agricultural University, Volgograd, Russian Federation
egorowaem@yandex.ru

Importance The innovation-based development of higher educational institutions increases the significance of devising the modern business forms of their functioning. One of such forms is management accounting by responsibility centers. It generates accounting and information support to the in-house management team, encourages enhancing the efficiency of internal business process management based on responsibility for performance and the quality of the products of educational and research activities.
     Objectives The study aims at developing a methodological basis for arranging management accounting by responsibility centers in higher educational institutions with process-based organizational structure. It will enable to generate and use accounting information about various parameters of business processes being the main elements of this structure; to influence management decisions on optimization and efficiency of business processes; and to maximize the final effect (including the strategic one).
     Results The developed methodological basis allows solving a number of scientific and practical problems, including but not limited to the ability to determine the degree of reasonable decentralization of management in higher schools; identify types of responsibility centers and their formation under the process-based organizational structure scheme; coordinate the activities of the responsibility centers with overall objectives and strategy of the higher school; demonstrate accountability of the responsibility centers to the extent applicable to costs, revenues, profits, functions and responsibilities of their managers; record operations and responsibilities as per each responsibility center; and generate internal reporting.
     Conclusions and Relevance Management accounting in higher education institutions broken down by responsibility centers is an extremely important in-house mechanism for innovation development. It allows focusing accounting and information support on educational and research business processes and technologies, contributes to their development and efficiency, ensures higher quality and innovation of products of educational and research activities, and help maintain a competitive edge.

Keywords: process-based, organizational structure, responsibility center, higher education institution, arrangements, management accounting, business process, criterion, assessment, activity, system, management reporting

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