Formation of Conception of the Accounting System, Oriented to Optimize Revenues and Expenditures in the State Higher Education Establishments
Journal Title: Бізнес Інформ - Year 2014, Vol 10, Issue 0
Abstract
This work is aimed at the feasibility of developing the concept of the accounting system, directed at optimization of the revenues and expenditures in the State higher education establishments. In the article the organizational and methodological provisions of the management accounting in the State higher education establishments were improved by developing of: the circuit of functional interaction between the structural units within a subsystem of management accounting, recommendations for the cost optimization and (within the framework and with purpose of the implementation) the related internal accounting documents. This ensured the enhancement of efficiency of the accounting and analytical support in general, and the cost management in the State higher education establishments in particular. The established conception of the accounting system, focused on optimization of revenues (expenditures), first and foremost, requires the solution of organizational issues, which include the development of forms of the accounting information media. Given the materiality of certain objects of expenditure for the provision of services in the field of higher education, attention has been focused on them, and because of that the proposed documents for the accounting subsystem of the management accounting were designed and implemented, concerning the formation of the information segments required in deciding to reduce the costs of inventory, salaries, accruals and work travels.
Authors and Affiliations
Vasyl Pigosh
Keywords
Related Articles
- EP ID EP116654
- DOI -
- Views 75
- Downloads 0
Definitions of the Concepts of «System» and «Management System» on the Basis of the Descriptive and Constructive Approaches
The article is aimed to clarify the nature of the key concepts of the systems theory, namely: «system» and «management system». For the solution of this problem, relevance of adherence to descriptive and constructive app...
Essence of the "Enterprise Management through Personnel Management" Paradigm
The article proves a necessity of consideration of personnel as a driving force of enterprise development. It studies and generalises the existing approaches of scientists to understanding the "enterprise management" and...
Determination of the Effectiveness of the Internal Financial Control in the Public Institution
In the article is devoted to determining the effectiveness of internal financial control in the budget office. A scientific and methodological approach to assess the effectiveness of internal financial control is based o...
Regulatory Ways to Prevent Threats to the Economic Security of Enterprises
Approaches of the leading world countries to ensure the economic security of business entities have been considered. The main tasks of the State authorities in the matters of economic securing the business activities hav...
Quality of Dairy Products as a Key Factor in Ensuring its Competitiveness
The article analyzed main ways of increasing the competitiveness of dairy products by improving its quality characteristics, revealed features of quality dairy products and their impact on production efficiency.