Subject. This article deals with the issues of methodology and organization of the management accounting and reporting system in Russian educational organizations. Objectives. The article aims to reveal the possibilities of management accounting tools in improving the quality of management of educational organizations, as well as motivating the activities of both structural divisions and individual employees. Methods. For the study, I used a systems approach, comparison, systematization, generalization of data, as well as the methods of logical generalization and system reasoning. Results. The article presents the results of a rapid analysis of management accounting in foreign universities and offers an algorithm for building a management accounting system in Russian educational organizations. Based on the SWOT analysis of strategic planning, the article reveals its advantages, identifies strengths and weaknesses, opportunities and existing threats inherent in educational activities. The article also presents the developed algorithm for the implementation of the system of key indicators and reveals their specifics in relation to educational activities. Due to the lack of institutional regulation of management accounting in Russia, the article also proposes a system of bylaws that helps arrange a system of management accounting in educational organizations. Conclusions. The considered management accounting tools can significantly improve the quality of management of an educational organization. A management accounting system will help an educational organization accumulate financial and non-financial information from internal and external sources, properly detail it and present it to decision-makers. The development of management accounting strategies is an important trend.
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