COSTS MANAGEMENT ACCOUNTING IN HIGHER EDUCATIONAL INSTITUTION CONCEPTION ON THE BASIS OF CONSUMER’S VALUE LINE
The article deals with the conception of management costs at the University on the basis of the of consumer’s value chain. The author believes that according to this conception it is possible to calculate all the University expenditures in every part of the consumer’s value chain and to form its optimal structure, as well as to implement efficient costs management by focusing on the trends saving and preserving the University positions on the educational market.
Ekaterina M. Egorova, PhD in Economics, associate professor of Volgograd State Agricultural Academy.