MANAGEMENT ACCOUNTING AS A MECHANISM OF FINANCIAL MANAGEMENT OF EDUCATIONAL PROGRAMS
Abstract
The article is devoted to the problem of introduction of management accounting system educational programs at the University, the interrelation of University strategic development and financial management of educational programs, analyzes budgetary funding for the provision of educational services, the necessity of automation of management accounting system.In work the substantiation that the management accounting system based on segmental reporting, enables managers at all levels: to obtain information on consolidated results of operations; evaluate the result of the work of structural units that implement certain educational programs; implement cost controls;plan and control the execution of budgets for certain educational programs and activities in General.Automation of management accounting system is presented as a necessary mechanism to determine the cost of the educational program taking into account all consumed in its implementation, resources, cost centers and process optimisation during the implementation of the program. Keywords: management accounting in educational institutions, effective management of educational programs, the competitiveness of the University.
About the Author
E. V. Myalkina
Minin Nizhny Novgorod Statе Pedagogical University
Russian Federation
Russian Federation
the candidate of pedagogical Sciences, docent, head of financialeconomic relations,
Nizhni Novgorod
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