%0 Journal Article
%T Formation of managerial accounting system at the state higher educational institutions
%A Pigosh
%A Vasyl Avgustynovych
%J Soc¨¬al£¿no-ekonom¨¬£¿n¨¬ Problem¨¬ ¨¬ Der£¿ava
%D 2012
%I Ternopil Ivan Pul'uj National Technical University and Academy of Social Management
%X Expediency of working-out of the mechanism of formation of formation of managerial accounting appropriate organizational structure at the state higher educational institutions has been substantiated in the article. The stages of implementation of managerial accounting have been worked-out. Author¡¯s approaches to the solving of the problems have been formed and recommendations concerning documentary providing of managerial accounting system have been worked-out according to characteristics of every stage. The author focuses his attention mainly on such objects of accounting as revenues and expenditures. The research conducted allowed to come to conclusion concerning the expediency of the use the methods of fiscal and strategic analysis. Economic-mathematical modeling as the tool for optimization models working-out. Financial as well as managerial accounts must be as the resources of carrying-out such an analysis
%K managerial accounting
%K budgetary institutions
%K higher educational institutions
%U http://sepd.tntu.edu.ua/images/stories/pdf/2012/12pvavnz.pdf