ORGANIZATION OF MANAGEMENT ACCOUNTING AT THE UNIVERSITY AS A MECHANISM OF INNOVATIVE CHANGES
Abstract
In article the questions connected with introduction of management accounting at university are considered, the interrelation of strategic development of quality of education and effective management of resources of higher education institution comes to light, tendencies of financial and economic mechanisms of management are analyzed, opportunities for increase of efficiency of activity of university are defined. Management accounting reveals as the effective mechanism of management of university allowing to plan, consider and analyze financial results of the educational organization in general and on kinds of activity, divisions, business processes, programs, projects, sources of the income and articles of expenses. Article describes the organization of the registration and analytical system binding information for an assessment and the analysis of financial and economic activity of university for the purpose of receiving reliable information and acceptance of operational administrative decisions. Work describes basic elements of system of management accounting, describes practice of realization of this system on the example of Mininsky university.
About the Author
E. V. Myalkina
Minin Nizhny Novgorod State Pedagogical University
Russian Federation
Russian Federation
the candidate of pedagogical Sciences, docent, head of financialeconomic relations,
Nizhny Novgorod
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