Integration of budget and management accounting in tertiary vocational education institutions

Authors

  • G Sabyrova Инсти­тут­ эконо­ми­ки­ и финан­сов­ Кыргызс­ко­го­ Националь­но­го­ уни­верси­те­та­ имени­ Жусу­па­ Бала­са­гы­на

Keywords:

management accounting, integrated system of manage­ ment accounting, responsibility center, direct costs, indirect costs, man­ agement reporting.

Abstract

Now the situation is such that the information contained in the statuto­ ry package of reporting is clearly insufficient for making justified manage­ ment decisions by the institution management and control over its activi­ ties. The information on the processes taking place in the institution in the intervals between reporting dates, separately for each section, is required for making management decisions. Therefore, the budget institutions in­ the new economic conditions need a management accounting, capable of forming information base for taking management decisions. The article proposes the accounting department structure in the tertia­ ry vocational institution during introduction of integrated system of budget and management accounting. The necessity of management accounting in tertiary educational institutions as the primary information base for taking management decisions is justified.

References

1 Мальце­­ва Г.И. Концеп­­ция пере­­хо­да ву­за от управ­­ле­ния затра­­та­ми к управ­­ле­нию резуль­­та­та­ми // Бюджет­ – 2007. – № 1. – С. 120-131.

2 Тайга­ши­но­ва­ К.Т. Теория и мето­до­ло­гия­ учета­ затрат­ и кальку­ля­ции­ продук­ции­, работ­ и услуг­: учебное­ посо­бие­ / К.Т. Тайга­ши­но­ва­. – Алма­ты­: Эконо­ми­ка­, 2014. – 137 с..

3 Треушни­ков­ Р.В. Управ­лен­чес­кий­ учет – внедре­ние­ в практи­ку­ муни­ци­паль­ных­ унитар­ных­ предприя­тий­ // Управ­­ленчес­­кий учет. – №3. – 2009. – С. 20-25.

Downloads