IMPROVING EXPENDITURE ACCOUNTING IN HIGHER EDUCATION INSTITUTIONS
DOI:
https://doi.org/10.5281/zenodo.21288215Abstract
This scientific article examines the theoretical and practical aspects of cost accounting in higher education
institutions, including the proper classification of expenditures, their reflection in financial statements, and ways to improve
the efficiency of their accounting. In addition, the article analyzes the importance of improving the accounting system, ensuring
transparency, and strengthening financial control in the process of using budgetary and extra-budgetary funds in higher
education institutions. The results of the study serve as a basis for drawing conclusions on expanding the financial independence
of higher education institutions and improving cost accounting.
Keywords
budgetary funds, extra-budgetary funds, economic classification, financial control, financial statements, higher education institutions, cost accounting.References
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