Організація технології управлінського обліку в науково-дослідних установах
The organization of management accounting technology at research institutions

Summary/Abstract: The article reveals the essence of the management accounting organization technology at the researchinstitutions. The current concern of the article lies in the necessity to improve the control over the use of theUkraine public finances. The objective of the article is to research and generalize the basic of the managementaccounting organization technology at the research institutions.Today, public research institutions are legal entities based on state ownership for which scientific or scientificand technical activities is the primary and more than 70 percent of the total annual volume of work performed.Government support of the institutions is necessary, as they contribute to the creation of innovations and thusensure sustainable development of the national economy. The research institutions activities are financed bythe state budget of Ukraine. In order to improve the control over the state finances the necessity of managementaccounting subsystem implementation in the activities of research institutions is grounded. The advisability ofthe management accounting subsystem formation is caused by the specificity of research institutions and thenature of budgetary institutions financing.The technological parts of the management accounting are defined; they are: a detailed account andtargeted analysis of the institution current performance indicators.The main stages of the management accounting implementation in the research institutions practice aredetermined; these are: the setting stage; the implementation stage; the technological parts stages of detailedaccounting (the primary stage of accounting organization; the current stage of accounting organization; the finalstage of accounting organization) and targeted analysis (the preparatory stage of analysis organization; thecurrent stage of analysis organization; the final stage of analysis organization).The stages are characterized according with the accounting data base, technological aspects andresponsible persons.The effective organization of the management accounting technology at the research institutions isconsidered to provide the information base to forecast the development prospects of the institution.

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