Nomenclature of expenditure in the mechanism for determining the cost of educational and pedagogical services of higher education institutions

Abstract

In the course of the research, the scientific literature of domestic and foreign scientists has been analyzed, which dealt with the problems of cost accounting in general and the budget sphere in particular. The purpose of the article is to work out the composition of expenditures of the State Higher Education Institutions for providing educational and pedagogical services, as a theoretical basis for accounting of such expenses. Special and general scientific methods of cognition were used to ensure the effectiveness of the scientific search. In particular, induction and deduction, analysis and synthesis, grouping. It is established that the cost basis of the mechanism of providing educational and pedagogical services is the cost category, which provides for determining the appropriate composition of the expenses that form it. Analyzing the cost structure, it was found that the given cost structure is quite general, therefore, the profile normative documents for accounting of the costs of educational and pedagogical services of higher education institutions were examined. The article deals with the normative approaches to the identification of the nomenclature of expenditures in the context of determining the cost of educational and pedagogical services of public higher education institutions have some disadvantages. The development of a new structure of expenditures, taking into account different classification features, taking into account the realities of financial and budgetary and economic activity of public higher education institutions, will provide the formation of analytical direction of accounting of expenses and elaboration of analytical subordination of accounting accounts. This, in turn, will make it possible for the cost accounting data of the main product of the activity of public higher education institutions to be verified. Under these conditions, the development of management accounting in public higher education institutions will be a real opportunity, and in fact management accounting will become an effective tool for managing the activities of public higher education institutions.