Hryhoriv O. Budgeting in the management accounts of the state of higher education: methods and organization

The thesis is devoted to the need to introduce processes of budgeting in the management accounting system of public universities. The author outlines the proposals and recommendations for the organization and methods of implementation of budgeting in universities. Conceptual approaches to the implementation of budgeting in the public universities of Ukraine. In order to improve the organization of management accounting in state-owned universities developed organizational and economic mechanism of implementation of budgeting in the management accounting system of the university. This paper presents the methodology for determining the total cost of educational services provided to the university in terms of specializations and learning. Proposed guidelines development budget on the basis of program-based approach, which involves determining the order of creation and budget management of the university.