THEORETICAL AND METHODOLOGICAL FOUNDATIONS OF ACCOUNTING FOR THE COSTS OF PRODUCTION AND SALE OF PRODUCTS (WORKS, SERVICES) IN BUDGET ORGANIZATIONS
DOI:
https://doi.org/10.5281/zenodo.21538163Abstract
This article examines the theoretical and methodological foundations of accounting for the costs of producing
and selling products (works and services) in budget organizations, with particular emphasis on higher education institutions.
The views of domestic and foreign scholars on the concepts of “cost,” “prime cost,” and “sale” are comparatively
analyzed, systematized into six conceptual approaches, and used to substantiate an authorial definition adapted to the
conditions of budget organizations. A five-dimensional cost classification system, supplemented by the criterion of the
source of financing, is proposed. Based on an analysis of the regulatory framework, five methodological gaps are identified,
and directions for addressing them are outlined. The findings provide a theoretical basis for further research aimed
at improving accounting for costs and sales in budget organizations.
Keywords
budget organization, higher education institution, production costs, prime cost, cost calculation, sales, development fund, public sector accounting standards, financial results.References
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