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BUSINESS INFORM №10-2014

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ABSTRACTS AND INFORMATION ABOUT AUTHORS

49

Section: Accounting and Auditing
UDC 657.1
Pigosh V. A.
Formation of Conception of the Accounting System, Oriented to Optimize Revenues and Expenditures in the State Higher Education Establishments (p. 299 - 305)

This work is aimed at the feasibility of developing the concept of the accounting system, directed at optimization of the revenues and expenditures in the State higher education establishments. In the article the organizational and methodological provisions of the management accounting in the State higher education establishments were improved by developing of: the circuit of functional interaction between the structural units within a subsystem of management accounting, recommendations for the cost optimization and (within the framework and with purpose of the implementation) the related internal accounting documents. This ensured the enhancement of efficiency of the accounting and analytical support in general, and the cost management in the State higher education establishments in particular. The established conception of the accounting system, focused on optimization of revenues (expenditures), first and foremost, requires the solution of organizational issues, which include the development of forms of the accounting information media. Given the materiality of certain objects of expenditure for the provision of services in the field of higher education, attention has been focused on them, and because of that the proposed documents for the accounting subsystem of the management accounting were designed and implemented, concerning the formation of the information segments required in deciding to reduce the costs of inventory, salaries, accruals and work travels.
Keywords: management accounting, State higher education establishments, optimization, revenues, expenditures
Fig.: 2. Tabl.: 3. Formulae: 1. Bibl.: 13.

Pigosh Vasyl A. – Candidate of Sciences (Economics), Associate Professor, Department of Accounting and Finance, Mukachevo State Unіversity (26 Uzhhorodska Str., Mukachevo, 89600, Ukraine)
Email: pigosh_vasya@mail.ru

Article is written in Ukrainan
Downloads/views: 99

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Reference to this article:
Pigosh, Vasyl A. (2014) “Formation of Conception of the Accounting System, Oriented to Optimize Revenues and Expenditures in the State Higher Education Establishments.” Business Inform 10:299–305.


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