Systematics of managerial reporting of public higher education institutions
Journal Title: Вісник Житомирського державного технологічного університету. Серія: економіка, управління та адміністрування - Year 2018, Vol 86, Issue 4
Abstract
The systematization of managerial reporting of public higher education institutions with the purpose of further formation and development of its theoretical foundations is worked out. The article investigates the features of the public higher education institution activities within the framework of the primary components of the systematics; taking into account the features examined and the achievements of the predecessors, the authors present the definition of managerial reporting of public higher education institutions; such a definition proposes to understand the system of interconnected and interdependent indicators of economic activity both as centers of responsibility, and in general, public higher education institutions for a certain a period that provides the need for information on the internal and external management personnel of the mentioned entities. For the implementation of the final stages of managerial reporting systematics the authors work out the classification of managerial reporting with the following features: by the types of activities; by mandatory submission; by the type of control system functional request; by its content; by relation to the levels of management within the subordination structure of budget funds distributors; by the frequency of compilation and submission; by the way of formalization; by submission form; by the period covered by the activity; by the amount of submitted information; by time factor; by the content of information; by the conditions of the external economic environment; by the level of confidentiality; by the structure; by the levels of managerial goals. The obtained results will contribute to the formation of a structurally complete scientifically substantiated basis of the managerial reporting of public higher education institutions that will ensure the establishment of the methodology for compiling managerial accounting of the mentioned business entities.
Authors and Affiliations
S. V. Svirko, T. M. Trosteniuk
Keywords
Related Articles
- EP ID EP440646
- DOI -
- Views 112
- Downloads 0
Motivation as a labor efficiency factor
The article deals with the issues of labor motivation. Motivation, as a process of influence on a worker-person, occupies an important place in the system of enterprise management, personnel management and labor manageme...
Early phase in e-money development: from Edvard Bellamy to Frank Macknamary
The article examines the phases of e-money development from the first mentioning of «a credit card» in literary sources to the appearance of Diners Club which preceded modern credit cards. The author has used the histori...
Problems of intangible assets commercialization accounting
The growing role of intangible assets in conditions of global economy postindustrialization is grounded. The problems of intangible assets accounting are singled out. The basic tasks of the intangible assets accounting c...
Documenting costs and yield of crops of organic origin
The article focuses on the study of primary cost accounting and output of organic crop production. The article has also agreed the key issues that ensure in the primary accounting of organic crop production. For the surv...
International experience of implementation of tax on outflown capital: issues and perspectives for Ukraine
Reforming the current taxation system in Ukraine through changing enterprises’ profits tax into a fundamentally different approach as the tax on outflown capital causes the urgent issues concerning the peculiarities of i...