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International Accounting
 

Budgeting at the university: Organizational solutions and methodological approaches

Vol. 24, Iss. 11, NOVEMBER 2021

Received: 14 October 2021

Received in revised form: 27 October 2021

Accepted: 1 November 2021

Available online: 15 November 2021

Subject Heading: Managerial accounting

JEL Classification: М41, М49, O20, Р41, Р46

Pages: 1225–1242

https://doi.org/10.24891/ia.24.11.1225

Ekaterina M. EGOROVA Volgograd State Agricultural University (Volgograd SAU), Volgograd, Russian Federation
egorowaem@yandex.ru

https://orcid.org/0000-0002-4790-3579

Aleksandra V. GLUSHCHENKO Volga Research Institute for Production and Processing of Meat and Dairy Products, Volgograd, Russian Federation
aleksa-gl@yandex.ru

https://orcid.org/0000-0003-1999-5928

Subject. This article deals with the issues related to the creation and development of a new organizational and economic mechanism for the functioning of universities and the system of their budgeting.
Objectives. The article aims to develop methodological foundations of the organization and mechanism for the budgeting implementation at modern universities that apply strategic planning and process-oriented organizational structure.
Methods. For the study, we used analysis and synthesis, induction and deduction, systematization, and the systems and process approaches.
Results. The article presents developed methodological foundations of the organization of budgeting at the university, based on advanced accounting, financial and management technologies that help determine the stages of university budgeting organization and describe their substantive characteristics. The article also defines the types of responsibility centers and budgets of the university.
Conclusions and Relevance. Budgeting as the most important element of the intra-university mechanism of innovative strategic development of the university focuses on educational and research business processes. It helps plan specific goals, develop indicators of their achievement and justify the allocation of budgetary and extrabudgetary funds by the expected result of expenditure. The results of the study are intended for scientific and practical activities and training of specialists in the field of accounting and financial management.

Keywords: higher educational establishment, budgeting organization, financial structure, budget, responsibility center

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