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ИД «Финансы и кредит»






International Accounting

Budgeting of the higher education institution activities within the framework of the project-oriented approach to management

Vol. 21, Iss. 1, JANUARY 2018

PDF  Article PDF Version

Received: 25 October 2017

Received in revised form: 16 November 2017

Accepted: 29 November 2017

Available online: 16 January 2018

Subject Heading: Managerial accounting

JEL Classification: H52, Н68, М38, М49, O21

Pages: 30–44


Varpaeva I.A. National Research Lobachevsky State University of Nizhny Novgorod (UNN), Nizhny Novgorod, Russian Federation

ORCID id: not available

Treushnikov R.V. National Research Lobachevsky State University of Nizhny Novgorod (UNN), Nizhny Novgorod, Russian Federation

ORCID id: not available

Importance This article examines the conceptual framework of the development of budget expenses performance indicators of the educational institution within the application of the performance-based budgeting method.
Objectives The article aims to study the principles of the current project-oriented approach to the management of budget expenditures of the Russian Federation's education system, the conceptual bases of the method of results-oriented budgeting, and develop budgetary expenses performance indicators of the higher education institution within the mentioned method.
Methods For the study, we used methods of analysis and synthesis, comparison, and the dialectical method of cognition.
Results The article proposes certain types and a composition of performance indicators of budgetary expenditures of the higher education institution, revealed on the basis of systematization of the principles of project-targeted approach to budget expenditure management and conceptual bases of results-oriented budgeting method.
Conclusions and Relevance The results obtained contribute to the construction of a results-oriented budgeting model as an element of the management accounting system of the educational institution. The proposed approaches to the development and composition of budget expenditures performance indicators are applicable in the development of tactical and strategic budgets of the educational institution and are necessary for the budgeting model development and construction of the management accounting system of the educational institution.

Keywords: project-targeted approach, performance-based budgeting, indicators, effectiveness, budget expenditures, management accounting system


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