Paid educational services in management accounting system

  • Ермоня Мишаевна Горбатова
  • Ольга Федоровна Сверчкова Институт сервисного обслуживания и предпринимательства (филиал) Донского государственного технического университета в г. Шахты
Keywords: paid work and services, universities, management accounting

Abstract

accounting process optimization in higher education institutions.
Discussion: the budget financial support of higher education institutions
becomes clearly insufficient under current economic conditions in the
Russian Federation. In addition, paid work and services is becoming an
increasingly important part of their activities. Results: the article deals
with questions of recording of transactions from the income-generating
activities. In order to provide the necessary leadership institutions
and timely information to the authors suggest the use of the account
management accounting 205.90 «Paid work and services».

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Author Biography

Ольга Федоровна Сверчкова, Институт сервисного обслуживания и предпринимательства (филиал) Донского государственного технического университета в г. Шахты

кафедра "Экономика", профессор

Published
2015-11-29
How to Cite
Горбатова, Е. М., & Сверчкова, О. Ф. (2015). Paid educational services in management accounting system. Modern Economics: Problems and Solutions, 9, 80-88. https://doi.org/10.17308/meps.2015.9/1249
Section
Accounting