Prerequisites for the Introduction of Managerial Accounting in State Higher Educational Institutions

Abstract

The article investigates the prerequisites of the subsystem of management accounting in state higher educational institutions. In the course of the research the following methods were used: description, analysis, synthesis, deduction, induction, comparison and generalization, retrospective and historical and systematic method. Based on the development of approaches to the development of managerial accounting as a whole and accounting in Ukraine in particular, the directions of reforming the budget accounting with the final formation of the accounting system in the general government sector, the conditions and vectors of the development of the updated system of public finance management and public administration, the main factors of the separation of managerial accounting within the limits of the national accounting of public higher education institutions at the present stage of its development are identified. The obtained result makes it possible to formulate a scientifically grounded problem with the formation of a subsystem of management accounting in the state higher educational institutions and is the basis for developing its theoretical, methodological as well as organizational provisions. Formation of a scientifically stable subsystem of managerial accounting in state institutions of higher education of Ukraine will help to increase the efficiency of management of these economic entities, use of budgetary funds for higher education, and thus strengthening the system of public finances of Ukraine.