The Budget Reporting as an Element of the Managerial Accounting in the Context of the Subordinate System of the SOIHE

Abstract

Features of activity of the State-owned institutions of higher education (SOIHE) are analyzed with the purpose of defining the basis of managerial accounting in general and of managerial reporting in particular. The expediency of allocation in the content of managerial reporting of the above-mentioned economic entities of two groups according to the types of users (internal and external management apparatus) is explained, namely the internal management reporting and the budget reporting. The definition of managerial reporting of the State-owned institutions of higher education is formulated. A general characterization of budget reporting of the SOIHE is presented. Based on the analysis of the content of the latter, conclusions are drawn about the need to further improve the methodological provisions of budget reporting. The obtained result together with elaborating of theoretical provisions of the managerial reporting of the State-owned institutions of higher education will contribute to the development of its methodical provisions, implementation of which in practice will optimize external and internal management of the State-owned institutions of higher education, which in turn will help to strengthen the system of public finances of Ukraine.

Keywords

• the State-owned higher educational institutions
• managerial accounting
• managerial reporting
• budget reporting