Systematics of managerial reporting of public higher education institutions

• Main Authors: S.V. Svirko, T.M. Trosteniuk
• Format: Article
• Language: English
• Published: Zhytomyr State Technological University 2018-12-01
• Series: Vìsnik Žitomirsʹkogo Deržavnogo Tehnologìčnogo Unìversitetu: Ekonomìčnì Nauki
• Subjects: public higher education institutions; managerial accounting; managerial reporting; classification
• Online Access: http://ven.ztu.edu.ua/article/view/153976/153691
• ISSN: 1728-4236; 1728-4236

The systematization of managerial reporting of public higher education institutions with the purpose of further formation and development of its theoretical foundations is worked out. The article investigates the features of the public higher education institution activities within the framework of the primary components of the systematics; taking into account the features examined and the achievements of the predecessors, the authors present the definition of managerial reporting of public higher education institutions; such a definition proposes to understand the system of interconnected and interdependent indicators of economic activity both as centers of responsibility, and in general, public higher education institutions for a certain a period that provides the need for information on the internal and external management personnel of the mentioned entities. For the implementation of the final stages of managerial reporting systematics the authors work out the classification of managerial reporting with the following features: by the types of activities; by mandatory submission; by the type of control system functional request; by its content; by relation to the levels of management within the subordination structure of budget funds distributors; by the frequency of compilation and submission; by the way of formalization; by submission form; by the period covered by the activity; by the amount of submitted information; by time factor; by the content of information; by the conditions of the external economic environment; by the level of confidentiality; by the structure; by the levels of managerial goals. The obtained results will contribute to the formation of a structurally complete scientifically substantiated basis of the managerial reporting of public higher education institutions that will ensure the establishment of the methodology for compiling managerial accounting of the mentioned business entities.