METHODOLOGICAL BASIS OF MANAGEMENT ACCOUNTING ORGANIZATION ON THE RESPONSIBILITY CENTERS IN THE CONTEXT OF HIGHER EDUCATIONAL INSTITUTION ORGANIZATIONAL MANAGEMENT STRUCTURE DEVELOPMENT
The management accounting organization on responsibility centers organization in higher educational establishment with process-oriented organizational structure (business-processes are the basic elements of such structure) that promotes the institution’s strategic aims achievement at the expense of business-processes and structural subdivisions management efficiency increase on the basis of their responsibility for financial and nonfinancial results of their activity calculation is examined in the article.
Ekaterina M. Egorova, PhD in Economics, associate professor, the lecturer at the Volgograd State Agricultural Academy; Larisa N. Pavlova, PhD in Agricultural Sciences, the lecturer of the Volgograd State Agricultural Academy.