Management accounting of higher education institutions: implementation stages and realization features

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Publishing House of Lviv Polytechnic National University


In the article the essence and importance of management accounting in higher education were investigated. The main reasons for the need to actively search for effective methods of organization and management accounting and the peculiarities of its main components were defined. We described the sequence of actions on the implementation of management accounting in higher education and the organization of educational process in accordance with the new methods of decision-making. The functions of the main departments of higher educational institution and their powers under the new conditions of registration have been defined. The strengths and the implementation of management accounting system of principles that should guide the work of the University to the implementation of the educational process was easy and efficient were described. We carried out the analysis of the information and analytical support of accounting in higher education and identifies the advantages and disadvantages of the latter. In the course of its core activities public institutions use the funds of state and local budgets and own revenues to purchase equipment, materials and other resources to ensure their continuous and effective work. Analysis and control over the formation and using of financial resources of budgetary institutions provides accounting system. Reforming accounting of budgetary institutions has been going on for about 10 years, and are constantly significant changes that facilitate the work of the latter. Anchored by the Cabinet of Ministers of Ukraine from 16.01.07 № 34 “On approval of the Strategy of modernization of the accounting system in the public sector of Ukraine for 2007–2015. 'Directions and objectives are implemented according to plan to build a modern financial accounting subsystem subjects of accounting in the public sector in general and in particular budgetary institutions [1]. Considering the recent innovations in the public sector accounting we should pay more attention to the important accounting subsystem, such as management accounting. An importance of managerial accounting is due to the instability of the financial system of Ukraine and the characteristics of different kinds of budget institutions. To specify the aims and objectives of management accounting and its implementation the subject to research will be universities, as a kind of latter. The aim of this study is to determine the characteristics of the organization of management accounting in public institutions, aimed at improving the quality of education needed for further development. The development of such information system may be based on the organization and development of management accounting, designed to provide the necessary objective and operational information all levels of government universities.



management accounting, the cost of educational services, financial and economic activities, documentation, inventory, management reporting


Mamontova N. A. Management accounting of higher education institutions: implementation stages and realization features / N. A. Mamontova, A. F. Novak // Economics, Entrepreneurship, Management. – 2015. – Volume 2, number 2. – P. 39–44. – Bibliography: 12 titles.



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