Счетоводен анализ на приходите и разходите в бюджетните предприятия от сферата на висшето образование
Accounting analysis of incomes and expenditures in state-owned enterprises from the field of university education

Summary/Abstract: The present article investigates the dynamics of activity incomes and expenditures in state-owned enterprises in the field of university education. The alteration in their total volume and structure is analyzed, indicators determining the rate of financing with funds from the State Budget and own income sources are calculated and the training costs of a student during the investigation period are decided. Data, obtained during the practical application of the accounting analysis methods, reveal the results from the activity and outline the tendencies in the development of state-owned enterprises from the university education field. The task is - an optimal system for university education to be established and supported under financial restrictions and with the combined efforts of the universities, the community and the state. This can be achieved by increase in financing and improving the management of the financing sources in this sector.

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