??????????? ? ???????? ?????? ??????? ?? ???????? ???????????? ????? ????????? ????? ?????????? ????????
Електронний архів Житомирського державного технологічного університету
Переглянути архів Інформація| Поле | Співвідношення | |
| Title |
??????????? ? ???????? ?????? ??????? ?? ???????? ???????????? ????? ????????? ????? ?????????? ????????
Organization and methods of incomes and expenses accounting of state higher education institutions` special fund |
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| Creator |
???????, ??????? ?????????????
Rudenko, N.O. |
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| Subject |
???
???? ?????? ??????????? ???? ?????? ???????????? ????? ??????? ???????????? ????? ?????? ????? ???????????? CFR SIHE budget special fund special fund incomes special fund expenses level of efficiency estimation |
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| 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. |
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| Date |
2016-02-23T10:09:35Z
2016-02-23T10:09:35Z 2014-04-23 |
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| Type |
Other
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| Identifier |
http://eztuir.ztu.edu.ua/123456789/1244
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| Language |
uk
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| Relation |
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| Publisher |
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