scholarly journals Improving the methodology of accounting for income and expenses in an educational institution

2021 ◽  
Vol 82 (2) ◽  
pp. 45-55
Author(s):  
O. Zhaltyrova ◽  
◽  
T. Kuvaldina ◽  
G. Abisheva ◽  
◽  
...  
Keyword(s):  
Internal Control ◽  
Management Accounting ◽  
Educational Institution ◽  
Educational Institutions ◽  
Accounting System ◽  
Optimal Method ◽  
Accounting Systems ◽  
Non Profit ◽  
The Cost ◽  
The University

One of the most important elements of the management system of an educational institution is the accounting of income and expenses for educational programs (OP) and the calculation of the cost of educational and other services. Modern educational institutions are tasked with improving the quality of educational services and increasing their effectiveness. To solve it, the boundaries of their financial and economic independence are expanded. Currently, universities are changing their form of ownership and can be non-profit societies. The change in the system of financing universities involves the development of new mechanisms for managing an educational institution. In these conditions, it becomes inevitable to create and master new accounting systems in educational institutions, which are aimed at ensuring the tasks of effective management of the university. First of all, this applies to the management accounting system. The cost of services rendered is the sum of the university's expenses in monetary form for the implementation of educational and other services. Expanding the financial independence of universities involves the formation of reliable information about the income and expenses of the university in order to manage them. The purpose of this study is to identify the problems of accounting for income and expenses in educational institutions. The implementation of the research goal is facilitated by the use of methods of comparative analysis, synthesis, and graphical method for visualizing the results obtained. The development of the system of management accounting of income and expenses in educational institutions is focused on the formation of an effective system of information and analytical support, which involves the development of methods for accounting of income and expenses, the organization of the system of internal control of income and expenses, determining the features of management reporting of income and expenses. A methodology for income accounting has been developed that reflects the specifics of the activities of educational institutions, combines the calculation of the main income indicators, their reflection on accounts and in the registers of management accounting, and allows you to form the actual indicators of income and expenses. The optimal method of management accounting of expenses is justified, within the framework of which the classification features of the grouping of expenses are proposed, the order of consolidated accounting and the formation of management accounting registers is determined. The method of accounting for expenses will allow you to specify the directions of expenses in the context of activities, sources of funding, structural divisions, individual programs and activities.

scholarly journals ANALISIS PERANAN ACTIVITY BASED COSTING SYSTEM PADA PT. TIRTA MAHAKAM RESOURCES TBK. DI SAMARINDA

2019 ◽  
Vol 3 (1) ◽  
pp. 25
Author(s):  
Umar Hi Salim
Keyword(s):  
Management Accounting ◽  
Accounting System ◽  
Activity Based Costing ◽  
Traditional Management ◽  
Accounting Systems ◽  
Cost Center ◽  
The Difference ◽  
Costing System ◽  
The Cost ◽  
Management Accounting System

The purpose of this paper is to find out the magnitude of the results of the imposition of Factory Overhead Costs on each product by implementing the Activity Based Costing System. The calculation results show that the difference in the burden of factory overhead using the traditional management accounting system with Activity Based Costing System shows that there are differences in each product, Plywood, Sawmill and Fancywood absorb factory overhead costs with traditional management accounting systems lower than Activity Based methods. Costing System (ABC) with costs of Rp. 5,056,946,700, -, Rp. 955,958,600 and Rp. 1,311,464,900 respectively, while Blockboard and Coating products absorb factory overhead costs using the Activity Based Costing System (ABC) method more. lower than the traditional management accounting system method with costs of Rp. 4,994,382,200 and Rp. 2,315,936,800The results of the per M3 cost calculation using the traditional management accounting system with Activity Based Costing System for each type of product produced by PT. Tirta Mahakam Resources Tbk. For Plywood, Sawmill and Fancywood products the difference in cost of goods with traditional accounting systems is lower than the activitybased costing system, while Blockboard products and coatings have a difference in the cost of products with an Activity Based Costing System lower than traditional accounting systems. The results of the calculation of product cost of the five products with the imposition of factory overhead costs using Activity Based Costing System illustrate the pattern of consumption of factory overhead costs which better reflects the amount of costs absorbed by each product. This is due to the fact that the Activity Based Costing System has a more cost center, so that the use of resources can be followed carefully to the cost center that consumes it. Thus, it can be seen that the Activity Based Costing System results in the loading of factory overhead costs which better reflect the amount of costs absorbed by each product than the traditional management accounting system.

Filling in the gaps in bookkeeping and tax accounting: A comparative analysis of international and Russian practices

2021 ◽  
Vol 24 (3) ◽  
pp. 338-368
Author(s):  
Ekaterina V. OLOMSKAYA ◽  
Andrei A. AKSENT'EV
Keyword(s):  
Information Systems ◽  
Tax Planning ◽  
Accounting System ◽  
Accounting Systems ◽  
Accounting Information System ◽  
Foreign Countries ◽  
Analysis And Synthesis ◽  
The Cost ◽  
The Impact ◽  
Tax Accounting

Subject. This article explores the origination of the differences between bookkeeping and tax accounting, and their impact on decision-making. Objectives. The article aims to examine the reasons for the discrepancies between bookkeeping and tax accounting, reveal some aspects of accounting of differences from the position of their registration in a uniform accounting system or two parallel systems, if available, and determine the impact of such gaps on investment and management decisions. Methods. For the study, we used analysis and synthesis, observation, comparison, and the dialectical and data collection methods. Results. The article reveals the key features of the interaction between bookkeeping and tax accounting in Russia and foreign countries. It justifies that in today's economic realities, addressing shortcomings between these information systems is not a necessity, and shows the possible impact of differences on investment decisions. The article also graphically presents the application of cost-plus and balance-based methods of accounting for deferred taxes depending on the way information systems are organized, as well as their comparative characteristics. Conclusions and Relevance. The discrepancies between the two accounting systems provide an opportunity to assess the impact of tax planning on drawing a veil over the accounting profit. Studying the cost and balance methods, as well as the dialectic of the interaction of tax planning with the accounting information system, remain relevant. The results of the study can be useful to accounting and tax specialists, and other stakeholders who are studying the interactions of these information systems.

scholarly journals RISKS OF THE EDUCATION

THE BULLETIN ◽  
2021 ◽  
Vol 2 (390) ◽  
pp. 44-49
Author(s):  
R. Aetdinova ◽  
I. Maslova ◽  
Sh. Niyazbekova ◽  
O. Balabanova ◽  
Zh. Zhakiyanova ◽  
...  
Keyword(s):  
Educational Institution ◽  
Final Analysis ◽  
Quality Education ◽  
The Other ◽  
Educational Institutions ◽  
Modern World ◽  
High Quality ◽  
High Quality Education ◽  
The One ◽  
The University

The article justifies for the need to identify and to keep track, in practice, of different groups of risks inherent in educational institutions under current conditions of pandemic and post-pandemic transformation of education under the influence of modern world uncertainty. Transformation of education functions in the epoch of digital economy changes the content and types of risks concomitant to the activities carried out by schools. Schools belong to the most conservative types of organizations. However, the environment in which schools operate is constantly changing. An educational institution, as any enterprise, has to engage in the activity aimed at risk management. Manifestation of the risk is, on the one hand, fraught with threats and damage, on the other hand, with opportunities. Assessment of possible threats and risks allows timely projection of undesirable results, creation of a system for situational response to unforeseen circumstances and, in the final analysis, formulation of a strategy for development of the university which would allow achievement of modern high quality education, its fundamentality and conformity to important topical requirements of the personality, society and state. Causes of developing risks characteristic of educational institutions are disclosed. External and internal risks characteristic of educational institutions, sources generating them and the importance of managing them are analyzed. The analysis of risks made reveals multi-varied threats and opportunities in the external and internal envi-ronment of the institution and their ability to have a significant effect on educational, organizational and financial activities of the schools.

scholarly journals Pengaruh Transparansi, Kompetensi, Dan Sistem Akuntansi Keuangan Terhadap Akuntabilitas Pengelolaan Keuangan Daerah Dengan Penerapan Sistem Pengendalian Internal Pemerintah Sebagai Variabel Moderasi

2021 ◽  
Vol 4 (2) ◽  
pp. 419-433
Author(s):  
Ria Herlina ◽  
Taufeni Taufik ◽  
Azwir Nasir
Keyword(s):  
Control System ◽  
Internal Control ◽  
Financial Management ◽  
Financial Accounting ◽  
Accounting System ◽  
Analysis Method ◽  
Accounting Systems ◽  
Finance Management ◽  
Internal Control System ◽  
The Government

This study aims to examine the effect of transparency, competency, financial accounting systems on the accountability of regional financial management with the government's internal control system as a moderating variable with a case study in Indragiri Hulu Regency. The population of this study were all employees in all OPDs in Indragiri Hulu Regency as many as 45 OPDs so that a sample of 180 respondents was obtained from this population using the purposive sampling method. The data analysis method used in this research is the quantitative analysis method with WarpPLS version 6.0 as data processing software. The results show that transparency, competency, and financial accounting systems affect the accountability of regional financial management, the implementation of the government internal control system can moderate the effect of transparency and financial accounting systems on the accountability of regional financial management, and the implementation of the government internal control system cannot moderate the effect of competency on the accountability of regional finance management. Keywords: Transparency, Competency, Financial Accounting System, The Accountability of Regional Financial Management, Implementation of The Government Internal Control System

scholarly journals Interrelation of management accounting and internal control systems

2021 ◽  
pp. 176-182
Author(s):  
Vera V. Krainova Krainova
Keyword(s):  
Internal Control ◽  
Management Accounting ◽  
Information Support ◽  
Accounting System ◽  
Model Of Management ◽  
Definition Of ◽  
Control And Management ◽  
The Relationship ◽  
Management Accounting System

The article substantiates the relationship between internal control and management accounting. In the course of the substantiation, the content of the definition of "management accounting" is specified in the context of the study of the role of the management accounting system in the information support of internal control; on the example of shipping companies, the information of management accounting for the purposes of internal control is systematized. A conceptual model of management accounting is constructed, the system-forming elements of the management accounting system are identified and clarified, each of which has control elements "embedded" in it.

scholarly journals Implementation of management accounting in the system of economic monitoring of activities in the context of globalization

2020 ◽  
Vol 7 (12) ◽  
pp. 97-104
Author(s):  
Д. В. Адамов ◽  
М. А. Юхненко ◽  
Є. Р. Богдяж
Keyword(s):  
Balanced Scorecard ◽  
Management Accounting ◽  
Evolutionary Development ◽  
Accounting System ◽  
Managerial Accounting ◽  
Accounting Systems ◽  
Accounting Information Systems ◽  
The Balanced Scorecard ◽  
Independent Analysis ◽  
Legislative Framework

The article deals with the problems that arise during the implementation of the concept of modern management accounting for Ukrainian enterprises by introducing new accounting systems and developing approaches to accounting and information generalization of transaction costs in order to effectively manage them in the globalized economy. The existing system of introduction of management accounting at enterprises is examined and the introduction of management accounting on foreign examples is considered, namely the balanced system of indicators, which is already actively used abroad and is just beginning its development in Ukraine. The research of this topic is related to the change of accounting information systems in modern conditions and the need to create a global accounting system, and adjustments are made to management accounting functions. The article compares and defines the distinctive features of accounting, and its composition of financial, tax and management accounting. A clear algorithm for the construction of this system at the enterprise and indicators that must be calculated for a complete and independent analysis of the work of the enterprise are distinguished and described. The ambiguous interpretation of the concept of managerial accounting in the course of its evolutionary development has led to the study of this topic. The article presents a system of metrics that are calculated within the Balanced Scorecard system used by the enterprise. The problems of implementing a balanced scorecard based on the experience of corporations already using the system are also discussed. The lack of legal and legislative framework to stimulate and encourage the introduction of this concept into the practice of management accounting in Ukraine leads to the unsatisfactory functioning of this system. According to the results of the research, the recommendations on the introduction of management accounting in the system of economic monitoring of activity in the conditions of globalization are given.

scholarly journals EFFECT OF UNDERSTANDING FINANCIAL MANAGEMENT, REGIONAL FINANCIAL ACCOUNTING SYSTEMS, EFFECTIVENESS OF INTERNAL CONTROL, AND COMMITMENT TOWARDS FINANCIAL PERFORMANCE OF NORTH SULAWESI PROVINCE

2019 ◽  
Vol 8 (01) ◽  
pp. 51
Author(s):  
David Paul Elia Saerang ◽  
Heince R. N Wokas ◽  
Robby J. Kumaat ◽  
Christian Datu
Keyword(s):  
Organizational Commitment ◽  
Financial Performance ◽  
Internal Control ◽  
Financial Management ◽  
Financial Accounting ◽  
Accounting System ◽  
City Governments ◽  
Accounting Systems ◽  
North Sulawesi ◽  
Systems Effectiveness

This study aims to determine, the effect of understanding financial management, regional financial accounting system, effectiveness of internal control and organizational commitment towards financial performance of region and city governments in the province of North Sulawesi. The type of this research is quantitative. The population are all Regional Work Unit (SKPD) government financial managers of North Sulawesi, the respondents are 125 respondents as financial managers namely PPK-SKPD, Head of Finance and Financial Staffs. The Data method is using questionnaires and the analysis is using multiple regression analysis. The result shows that the understanding of financial management and effectiveness of internal control have a significant effect to the financial performance, while the regional financial accounting system and organizational commitment are not significant.Keywords : Understanding Regional Financial Management, Regional Financial Accounting Systems, Effectiveness of Internal control, Organizational Commitment, Local Government Financial Performance

scholarly journals DEVELOPMENT OF A MODERN E-LEARNING SYSTEM IN THE UNIVERSITY

2020 ◽  
Vol 2 (1) ◽  
pp. 95-102
Author(s):  
V. M. Kukharenko ◽  
◽  
Keyword(s):  
High Efficiency ◽  
Educational Institution ◽  
Educational Process ◽  
Learning System ◽  
Educational Institutions ◽  
Educational Organization ◽  
The World ◽  
E Learning ◽  
The University ◽  
Distance Courses

This paper analyzes the world sources and considers the evolution of the e-learning system in the world, which are necessary for the formation of the e-learning system of the educational institution. The object of research is modern information pedagogical technologies that change the educational process. Subject of research – various educational technologies (distance, mixed, mobile, micro-) learning that influence the effectiveness of the educational process. The purpose is to identify the main elements that create the global e-learning system and to define the structure of the system for use in educational institutions. It is shown that in the first stage distance courses played the role of delivery of educational materials to the student. The development of web 2.0 technology and the advent of LMS have changed the way we learn. Pedagogical theories, the pedagogical instructional model ADDIE, and the use of Bloom's taxonomy allowed for student collaboration and active communication. The distance learning course is focused on achieving and measuring learning outcomes. In the third stage, all components of the world eLearning system are present: methodical, informational, technological, software and technical, personnel, regulatory, planning and development, monitoring and control. The components of the subsystems are variable in nature. Such a system is the basis for the strategy and tactics of the development of the e-learning system in the educational organization and its structural units. The most important is the planning and development subsystem, which defines the ways of development of the educational organization, the strategy and tactics of development of the e-learning system of the university, the required staff potential and the system of professional development of teachers. For its effective work it is necessary to have trained content curators who follow the most influential content curators of the world. Members of this team provide certification for distance courses in accordance with the organization standard. National Technical University "Kharkiv Polytechnic Institute" conducts systematic work in this area, conducts open distance courses for developers, tutors, content curators and experts for teachers of educational institutions of Ukraine. Developed distance courses that measure the competence of trained professionals ensure high efficiency of dual learning. More than 2,100 teachers of educational establishments of Ukraine have enrolled in the open distance courses, more than 320 teachers have successfully completed the courses.

scholarly journals Management Accounting Systems Change And Sub-Unit Performance: The Moderating Effects Of Perceived Environmental Uncertainty

2011 ◽  
Vol 22 (1) ◽  
Author(s):  
Alfred E. Seaman ◽  
John J. Williams
Keyword(s):  
Management Accounting ◽  
Environmental Uncertainty ◽  
Accounting System ◽  
Industrial Firms ◽  
Accounting Systems ◽  
Managerial Performance ◽  
Management Accounting Systems ◽  
Improved Performance ◽  
Primary Hypothesis ◽  
Perceived Environmental Uncertainty

<p class="MsoBodyText" style="line-height: normal; margin: 0in 0.6in 0pt 0.5in;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman;">This study reports the findings of an empirical study that investigated changes in five major management accounting system components (MASCs) and their linkages to the external environment and managerial performance.<span style="mso-spacerun: yes;">&nbsp; </span>Responses from 116 Singaporean CFOs located in small- to medium-sized manufacturing and industrial firms were used to test the primary hypothesis that perceived environmental uncertainty (PEU) moderates the MASCs change&ndash;performance relationship.<span style="mso-spacerun: yes;">&nbsp; </span>Positive evidence permitted subsequent analysis showing that different configurations of MASCs change enhanced CFO performance under both low and high levels of PEU.<span style="mso-spacerun: yes;">&nbsp; </span>Further statistical evidence demonstrated that it is changes in specific components, matched with specific levels of PEU, which is responsible for improved performance.<span style="mso-spacerun: yes;">&nbsp; </span>When PEU is low, a &lsquo;defensive&rsquo; pattern of MASCs change emerged, dominated by more importance placed on emphasizing planning systems changes and de-emphasizing costing systems changes. Under conditions of high PEU, an &lsquo;aggressive&rsquo; pattern of change was revealed, characterized by more primacy given to emphasizing novel changes to decision making systems while de-emphasizing changes to reward and bonus systems.</span></span></p>

scholarly journals Customer Service in Influencing Perceptions of New Students and Services of Upt PMB University of Muhammadiyah Sidoarjo

2020 ◽  
Vol 9 (1) ◽  
pp. 33-37
Author(s):  
Ainur Rochmaniah ◽  
Elnika Fajarini
Keyword(s):  
Customer Service ◽  
Educational Institution ◽  
Sampling Technique ◽  
Good Effect ◽  
Educational Institutions ◽  
New Students ◽  
Quantitative Descriptive ◽  
The University ◽  
New Student

As an educational institution, the thing that must be considered is the quality of service. If educational institutions always pay attention to the quality of their services to prospective new students, it will have an impact on the image of the campus which can lead to an increase in the interest of prospective new students who will register at UMSIDA. This study aims to determine the effect of Customer Service on the perceptions of new students and services at UPT New Student Reception at Muhammadiyah University, Sidoarjo. This type of research is quantitative descriptive, the location in this study was at the University of Muhammadiyah Sidoarjo with a sample of 96 respondents taken using the Slovin formula. While the sampling technique is proportional random sampling. Data collection is done by distributing questionnaires and documentation. Data were analyzed by simple linear regression with the help of SPSS 16.0. The results of this study stated that there was a good influence Customer Service (X) on the perception (Y1) of new students by 82.4% and a good effect of Custumer Service on service (Y2) of new students by 81.2% at the UPT of New University Student Admissions Muhammadiyah Sidoarjo.

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