ORGANIZATION OF MANAGEMENT ACCOUNTING IN NON-STATE HIGHER EDUCATION INSTITUTIONS
Keywords:
management accounting, responsibility center, segment accounting, Activity-Based Costing (ABC), KPI, information consolidation, non-state higher education institution (HEI).Abstract
This thesis examines the current issues of organizing management accounting in non-state
higher education institutions (HEIs) based on responsibility centers and operational segments, as well as the
mechanisms for consolidating information flows and the prospects for implementing modern costing methods.
Empirical data were analyzed on the basis of financial indicators from several non-state higher education
institutions in Uzbekistan.
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