Economics, Finance and Accounting- Vol. 1 No. 11 (2023): 202
2023; 64–75
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FINANCIAL RESOURCES ACCOUNTING ISSUES IN UNIVERSITIES

Armenian State University of Economics

Received: 2025-05-16 · Published: 2023-04-29

Shared article.
Original title
FINANCIAL RESOURCES ACCOUNTING ISSUES IN UNIVERSITIES
Author
Gayane Avalyan
Source journal
Economics, Finance and Accounting- Vol. 1 No. 11 (2023): 202
Published
2023-04-29
Licence
Creative Commons Attribution-NonCommercial 4.0 International
Original
https://doi.org/10.59503/29538009-2023.1.11-64

Abstract

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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