INFORMATION SUPPORT OF THE FINANCIAL MANAGEMENT ACCOUNTING SYSTEM IN HIGH SCHOOL
E.E. Alekseev
Novosibirsk State University of Economics and Management, Kamenskaya str., 56, Novosibirsk, 630099, Russia
Keywords: система финансового управленческого учета вуза, управленческий учет в вузе, финансы вуза, бюджетирование, источники данных для финансового управленческого учета, децентрализация финансов, иерархичность бюджетов вуза, system of financial management accounting of the university, management accounting in the university, university finances, budgeting, data sources for the financial management accounting, decentralization of finance, hierarchical university budgets
Abstract
The report focuses on the discussion of content, information, and statistical aspects of the formation of the financial management accounting system (FAS) in institutions of higher education in Russia. The basic principles, goals, objectives, primary data sources, analytical sections, tools for constructing the financial management accounting and formulated in particular the introduction of a system of financial management accounting are considered on the example of a particular university. The author suggested that the technology of building the financial structure of the organization, to build a hierarchy of budgets of departments and services, he outlined the priorities of the program of domestic investment.
|
