Sysyuk S. Accounting and control of expenses and calculation of the prime cost of the education services requiring payment

A process of expenses forming on maintaining paid educational services at state higher educational institutions. Substantiation of theoretical and methodical regulations, and also development of practical recommendations concerning improvement of accounting, calculation and control of paid educational services at state higher educational institutions. Methods: system and graphic approach, supervision and comparative analysis, synthesis, grouping, generalization and modelling. It was investigated the basic problems of expenses accounting and control and paid educational services calculation and substantiated possible variants of its solution. It was given an author's determinations of charges and expenses in a budgetary sphere, formed a suggestions concerning improvement of expenses classification, substantiated theoretical principles of application the order method of expenses accounting in education field. It was developed the suggestions concerning improvement of accounting and calculation of paid educational services, method of analytical accounting and overhead expenses distribution and adequate it system of registration records, with use of segregated account 83 "Expenses to distributing". It was substantiated an expedience of inculcation and offered the method of expenses internal control and calculation of paid educational services. State higher educational institutions of Ukraine, educational process.