Білім беру мекемесінде кірістер мен шығыстарды есепке алу әдістемесін жетілдіру

Abstract

One of the most important elements of the management system of an educational institution is the accounting of income and expenses for educational programs (OP) and the calculation of the cost of educational and other services. Modern educational institutions are tasked with improving the quality of educational services and increasing their effectiveness. To solve it, the boundaries of their financial and economic independence are expanded. Currently, universities are changing their form of ownership and can be non-profit societies. The change in the system of financing universities involves the development of new mechanisms for managing an educational institution. In these conditions, it becomes inevitable to create and master new accounting systems in educational institutions, which are aimed at ensuring the tasks of effective management of the university. First of all, this applies to the management accounting system. The cost of services rendered is the sum of the university's expenses in monetary form for the implementation of educational and other services. Expanding the financial independence of universities involves the formation of reliable information about the income and expenses of the university in order to manage them. The purpose of this study is to identify the problems of accounting for income and expenses in educational institutions. The implementation of the research goal is facilitated by the use of methods of comparative analysis, synthesis, and graphical method for visualizing the results obtained. The development of the system of management accounting of income and expenses in educational institutions is focused on the formation of an effective system of information and analytical support, which involves the development of methods for accounting of income and expenses, the organization of the system of internal control of income and expenses, determining the features of management reporting of income and expenses. A methodology for income accounting has been developed that reflects the specifics of the activities of educational institutions, combines the calculation of the main income indicators, their reflection on accounts and in the registers of management accounting, and allows you to form the actual indicators of income and expenses. The optimal method of management accounting of expenses is justified, within the framework of which the classification features of the grouping of expenses are proposed, the order of consolidated accounting and the formation of management accounting registers is determined. The method of accounting for expenses will allow you to specify the directions of expenses in the context of activities, sources of funding, structural divisions, individual programs and activities.