Gluschenko A.V., Egorova E.M. METHODOLOGICAL APPROACH TO MANAGEMENT ACCOUNTING ORGANIZATION IN HIGHER EDUCATIONAL INSTITUTION FROM THE PERSPECTIVE OF MANAGEMENT BY PROCEDURES

Gluschenko Alexandra Vasilievna

Doctor of economic sciences, Professor, Head of Department of Accounting and Audit, Volgograd State University ( This email address is being protected from spambots. You need JavaScript enabled to view it. )

Egorova Ekaterina Mikhailovna

Candidate of economic sciences, Associate Professor, Department of Accounting, Volgograd State Agricultural Academy ( This email address is being protected from spambots. You need JavaScript enabled to view it. )

annotation: The article considers the management by procedures to accounting in a higher educational institution organization as the informational supply of the managerial system in business-processes, facilitating to adopt effective decisions for higher educational institution business-processes perfection, optimization and adaptation to all interested parties’ demands, is considered in the article.

Key words: higher educational institution management by procedures, value making chain model, business-processes management accounting, accounting indices system, ABC-system, functional-cost analysis.

METHODOLOGICAL APPROACH TO MANAGEMENT ACCOUNTING ORGANIZATION IN HIGHER EDUCATIONAL INSTITUTION FROM THE PERSPECTIVE OF MANAGEMENT BY PROCEDURES by A.V. Gluschenko, E.M. Egorova is licensed under a Creative Commons Attribution 4.0 International License.

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