Record Details

??????????? ? ???????? ?????? ??????? ?? ???????? ???????????? ????? ????????? ????? ?????????? ????????

Електронний архів Житомирського державного технологічного університету

View Archive Info
 
 
Field Value
 
Title ??????????? ? ???????? ?????? ??????? ?? ???????? ???????????? ????? ????????? ????? ?????????? ????????
Organization and methods of incomes and expenses accounting of state higher education institutions` special fund
 
Creator ???????, ??????? ?????????????
Rudenko, N.O.
 
Subject ???
????
??????
??????????? ????
?????? ???????????? ?????
??????? ???????????? ?????
?????? ????? ????????????
CFR
SIHE
budget
special fund
special fund incomes
special fund expenses
level of efficiency estimation
 
Description ???????????? ?????? ?????????? ????????? ???????-?????????? ?????? ????????????? ????????? ??????????? ?? ??????????? ???????????? ??????????????? ?????? ??????? ?? ???????? ???????????? ?????, ?????????? ???????? ??????????? ???????????? ??????? ??????? ??????????? ??????????? ????. ? ?????????? ??????????? ???????????? ????????????? ????????? ?? ????????????????? ????????? ?????????? ? ?????? ???? ???? ???????? ?????????? ?????? ?? ????????? ???????????? ??????? ? ???????? ???????????? ????? ??? ???????, ? ????? ????????????? ????????? ? ?? ????????? ??? ?? ??????????? ????????????? ??????? ??????????????.
?????????? ?????? ?? ?????????? ????????????, ?? ???????? ?????????????? ???????????? ?????? ???????????? ????? ??? ????????????-???????? ? ???????????? ???????? ? ????? ????????, ? ? ?????????? ???????? ????? ???????????? ?????????? ???? ????? ??????????? ???????????? ??????? ??????????, ???? ?????????? ??????????? ?? ?????? ????? ???????????? ?????????? ? ?????? ?? ?? ?????? ????????? ? ????????.
The thesis is devoted to the improvement of accounting elements of organization and methods of income and expense of a special fund, define reserves of effective usage of own revenues in state institutions of higher education (SIHE). This research was intended to prove that changes in some elements of the organization and methodical support of the special fund accounting will significantly strengthen financial stability, improve the management of the institution and quality of managerial decisions. In the result of studying features of coexistence budget and self-supporting component activities within SIHE conceptual apparatus was clarified and classification of incomes and expenses of the SIHE special fund was completed, allocation in their structure centers of financial responsibility (CFR) as independent economic semi-market units was proposed.
Accounting support that allowed illustrating the redistribution of financial provision for special funds between departments ? donors and recipients of resources, and as a result getting more detailed information about the financial support of each unit, its financial results and estimation of activities efficiency in the whole and for every product and service were worked out.
 
Date 2016-02-23T10:09:35Z
2016-02-23T10:09:35Z
2014-04-23
 
Type Other
 
Identifier http://eztuir.ztu.edu.ua/123456789/1244
 
Language uk
 
Relation ??????????? ?????????? ?? ???????? ????????? ??????? ????????? ??????????? ????;
 
Publisher ????