Improving the efficiency of management accounting and its use as a performance factor of the university
Stepanova A.V.1, Guschina Yu.I.1, Starovoitov M.K.1
1 Волжский политехнический институт (филиал) Волгоградского государственного технического университета
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Journal paper
Russian Journal of Entrepreneurship *
Volume 18, Number 24 (December 2017)
* Этот журнал не выпускается в Первом экономическом издательстве
Abstract:
The article considers the core of management process, expressed in management documents of the University. It is especially relevant because of diversity and multiplicity of reporting documentation.
We stress the urgency of improving the efficiency of management accounting and its use considering the fact that, on the one hand, it allows effective control and supervision over the activities of the university, and on the other, it ensures the information openness and availability of received information.
We give the author's definition of management reporting. The authors make an attempt to define the purpose, objectives, and requirements for management accounting. We suggest supplementing its classification. We identify the types of users of management documentation of the University and give practical recommendations on the creation of an effective system of management reporting.
Keywords: management accounting, university management, external reporting, types of management reporting, users of management documentation
JEL-classification: I23, M10, I29, M40
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