Prerequisites for the Introduction of Managerial Accounting in State Higher Educational Institutions
Journal Title: Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу: міжнародний збірник наукових праць - Year 2018, Vol 41, Issue 3
Abstract
The article investigates the prerequisites of the subsystem of management accounting in state higher educational institutions. In the course of the research the following methods were used: description, analysis, synthesis, deduction, induction, comparison and generalization, retrospective and historical and systematic method. Based on the development of approaches to the development of managerial accounting as a whole and accounting in Ukraine in particular, the directions of reforming the budget accounting with the final formation of the accounting system in the general government sector, the conditions and vectors of the development of the updated system of public finance management and public administration, the main factors of the separation of managerial accounting within the limits of the national accounting of public higher education institutions at the present stage of its development are identified. The obtained result makes it possible to formulate a scientifically grounded problem with the formation of a subsystem of management accounting in the state higher educational institutions and is the basis for developing its theoretical, methodological as well as organizational provisions. Formation of a scientifically stable subsystem of managerial accounting in state institutions of higher education of Ukraine will help to increase the efficiency of management of these economic entities, use of budgetary funds for higher education, and thus strengthening the system of public finances of Ukraine.
Authors and Affiliations
S. V. Svirko, T. M. Trosteniuk
Keywords
Related Articles
- EP ID EP431541
- DOI -
- Views 107
- Downloads 0
Formation of income amount of builder in share building under mixed agreement
The article examines the existent problems in the accounting of economical activities connected with builder’s acceptance of incomes and expenditures in a share building. On the base of analysis of economical essence of...
Essence and characteristics of public-private partnership in Ukraine: accounting dimension
The article is devoted to the study of the peculiarities and trends of the development of public-private partnership in Ukraine and in the world. Such a formula of cooperation between the public and the private sector ca...
Organization and methods of risk analysis activities of collective investment institutions: the problematic issues and ways of solving
The article analyzes the main existing methods of risk analysis activities of the institutes of joint investment – investment risk of the securities portfolio. The problems of the organization of such an analysis in dome...
Trends in public sector accounting: an international context
The national strategy for the modernization of public sector accounting and financial reporting involves the development and implementation of national accounting regulations (standards). Reforming the accounting and fin...
Procedural approach to establishing cause-consequence relations of problem situations of marketing activity of enterprises on the basis of heuristic techniques
In article the research has been carried out and in result it has been found out that the main focus of theorists and practitioners is on the process of overcoming the problems of a company while the logic of their devel...