Obtaining information to evaluate the effective use of financial resources of universities has always been a problem in management departments. In the article, a methodology of managerial accounting of the efficiency of financial resources is proposed, which enables solving a number of problems in universities. An information system for efficient use of financial resources is recommended, according to responsibility centers. In this case, with the information registered in the accounts, management reports are regularly presented, which reveal which departments of the university's activity have failed in the field of effective use of financial resources and who are responsible for them.
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Economics
, 2025, Issue 1, pp. 1–10
ISSN Online: 0000-0000
DOI:
10.xxxx/example-doi