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Information × Registration Number 0220U100326, 0118U000278 , R & D reports Title Management of budget expenditures (expenses) for higher education services: methodology, organization, information and analytical support popup.stage_title Head Lovinska Liudmyla H., Registration Date 15-01-2020 Organization State Educational Institution "Academy of Financial Management" popup.description2  BUDGETING, COSTS, HIGHER EDUCATION INSTITUTION, MATRIX ANALYSIS, CALCULATION, EDUCATIONAL SERVICES, COST PRICE, STRATEGIC ANALYSIS, MANAGEMENT ACCOUNTING, FACTOR ANALYSIS, FINANCIAL REPORTING, RESPONSIBILITY CENTER The object: the system of financial management of educational activities in the field of higher education. The objective is the improvement the accounting and analytical support for making managerial decisions of the Ministry of Education and Science of Ukraine on state regulation of the pricing mechanism in the educational services market based on the introduction of management accounting integrated with the norms of NPSAS 135 “Costs” in terms of budgeting (planning), accounting and cost analysis and calculation of the cost price of educational services. Research methods: induction, deduction, analysis, synthesis, comparison, ABC analysis, graphical techniques, coefficient analysis, modeling methods, analytical and structural groupings, heuristic techniques, functional-cost analysis, etc. The research results and their novelty: scientific substantiation of the conceptual foundations of construction a management accounting system in HEI; determination of the organizational stages of its implementation; development of principles for the allocation of responsibility centers in HEI and for the centers the forms of budgets for income and costs are proposed; development of new methodological approaches to the formation of the cost of educational services and proposed an innovative methodology for such a calculation taking into account the norms of NPSAS 135 “Costs”; scientific substantiation of approaches to improving the structure and content of budget program performance indicators; development of a structural-logical scheme for the analysis of the costs of HEI; methodological provisions are proposed for strategic analysis of the costs of higher education institutions. Product Description popup.authors popup.nrat_date 2020-04-02 Close