Kondrashova T. Management accounting in a state hidher educational extablishments

Management mechanism of financial and economic activity SHEE on microeconomic level. Generalization of theoretic-methodical regulations and development of practical recommendations concerning functioning of management accounts at state institute of higher education. Methods: abstraction, deduction, induction, analysis, synthesis, supervision, measuring, groupment, comparison, schematic and graphic modelling. It was described the suggestions and recommendations concerning singling out institute of higher education responsibility centres, forming of internal administrative reporting, organization of analysis and control for functions execution quality by responsibility centres. It was developed an effective model of demand prognostication on region educational services with view of planning on new academic year of receipts and expenditures volume. It was worked the budgets control methods, projected a model of financial planning and budgeting process for process-oriented management by state educational institution. It was offered using of worked management algorithm by expenses of responsibility centres basing on functionally-value analysis. State institutes of higher education in Ukraine, educational process.