METHODOLOGICAL ASPECTS OF THE EXPENDITURES MANAGEMENT BY HIGHER EDUCATION INSTITUTIONS: TASKS, PRINCIPLES AND FUNCTIONS

Анотація

The article substantiates the necessity of introducing an expenditure management system in higher education institutions on the basis of the management accounting, also identifies the factors that slow down the implementation process. The main tasks, general and partial goals of the expenditure management system implementation in the universities and the peculiarities of its implementation have been determined, the main stages of the process have been specified. It is proved that the main purpose of the expenditures management in the state universities is not their minimization, which may lead to a reduction of an educational activity, but the increase of the resource potential efficiency in educational institutions and improving the quality of the educational services. One of the cost management objectives is the necessity of their reduction per resource unit or per one applicant of an educational service providing the high-quality education at all stages of the technological process.The following stages of the cost management system implementation have been elaborated: the formation of the university’ strategy regarding cost management and efficient use of the institution’s resource potential; development and implementation of the practical measures for the realization of the strategic and current cost management plans; preparation of the accounting and analytical support of expenditures management process; determination of the monitoring mechanism for the planned tasks implementation with the detailed control mechanisms; the formation of the ways to motivate the leaders of the responsibility centers for the policy of economy.The order of the cost management system functioning in the organizational, motivational and functional aspects has been specified. The order and mechanism of the cost management functional subsystems introduction in the educational institutions, in particular planning and budgeting, accounting, analysis and control, have been detailed.The main principles of the cost management system implementation have been outlined, taking into account the specifics of the educational activity in the institutions, which are proposed to include: systematicity, priority of strategic goals to current tasks, consistency of the cost management objectives between individual structural units, methodical unity and unification of an information flows, confidentiality of information, staff interests motivation, economic feasibility.

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