Trosteniuk T. Management Accounting in State Higher Educational Institutions in Ukraine

The thesis is devoted to the development of theoretical and improvement of methodological and organizational provisions of the subsystem of management accounting of State Higher Educational Institutions (SHEI) in Ukraine. The mechanism of estimate and budget planning has been improved through: substantiation of supplementing the thesaurus of management accounting of SHEI with the concept of estimate and budget planning, clarification of the concept of budgeting of SHEI activities, whereby the role and place of estimate and budget planning of SHEI activities, taking into account all features of their functioning, should be defined as an element of their management system both at the internal and external level, which is characterized by its own technology; development of a set of functional budgets of revenues and expenditures in terms of types of SHEI activities by the products of the latter, a standard budget for the cost of the product of activities and the budget for management costs, the budget for operating costs by elements; motivated introduction of the concept of estimate and budget responsibility centers, a new economic classification of budget expenditures formed according to Government Finance Statistics Manual 2014, on the basis of which an updated form of the estimate for budget institutions was developed