BUDGETING OF THE ACTIVITIES OF PUBLIC HIGHER EDUCATION INSTITUTIONS: ROLE AND PREREQUISITES FOR IMPLEMENTATION

Abstract

The research identifies the place and role of budgeting in the modern mechanism of management of a state institution of higher education. It is determined that the introduction of budgeting in the process of setting up a management accounting of a state higher education institution should be carried out taking into account the sustainable tradition of budget planning, which exists within the limits of a hundred years of practice not only managing social institutions, but also accounting for the implementation of the budget. It is established that the concept of centers of accountability is new because there is no such term within the framework of the current budgeting process. The name itself implies defining the principle of constructing the order of responsibility for the implementation of the estimates. Taking into account the existing forms of estimates, the estimated centers of responsibility may be: each state higher education institution for an individual estimate; the corresponding main spending units by the consolidated estimate. It is obvious that the estimated budget for each budget program is in fact the budget of the relevant structural units implementing these programs. After analyzing the literature, it was found that approaches to the interpretation of the concept of "budgeting" are found mainly in the specialized literature on management accounting of the production sphere. On the basis of elaboration of existing approaches of interpretation of the concept of "budgeting" in general, it is suggested under the budgeting of the activity of a state higher education institution to understand the process of formation and implementation of budgets of different levels and the objective direction of the above entities in order to achieve the set short-term goals and strategic goals. Considering the meaningful filling of the centers of responsibility in the context of the activity of state institutions of higher education, the concept of "centers of responsibility" were formulated, which are the structural subdivisions of the institution (educational faculties and institutes, scientific departments, departments of material support, sales, marketing, accounting, planning department, etc.) under the leadership of middle managers who are personally responsible for the results of their work. The types of centers of responsibility are distinguished: 1) by functions performed by the centers of responsibility: basic and auxiliary; 2) in terms of powers and responsibilities: cost centers; revenue centers; centers of financial results; centers of financial responsibility.