FINANCIAL RESOURCES ACCOUNTING ISSUES IN UNIVERSITIES

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Published: Apr 29, 2023
DOI: https://doi.org/10.59503/29538009-2023.1.11-64
Keywords:
financial resources, responsibility centers, managerial accounting, administrative reports, scientific and educational activities

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Gayane Avalyan
Armenian State University of Economics

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.

Article Details

How to Cite
Avalyan, G. (2023). FINANCIAL RESOURCES ACCOUNTING ISSUES IN UNIVERSITIES. Economics, Finance and Accounting, 1(11), 64. https://doi.org/10.59503/29538009-2023.1.11-64
Issue
Vol. 1 No. 11 (2023): 2023-1
Section
Financial Accounting
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This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

Author Biography

Gayane Avalyan, Armenian State University of Economics

Gayane Avalyan graduated from the Yerevan Institute of National Economy, "Accounting and Analysis of Economic Activity" department in 1989. She worked as an accountant and then chief accountant in various private and foreign organizations in 1996-2007 years. Since 2015, she has joined the chair of Financial accounting at Armenian State Economic University, and from 2021, she is working as a lecturer.