THEORETICAL AND METHODOLOGICAL REGULATIONS OF MANAGEMENT CONTROL IN STATE HIGHER EDUCATION INSTITUTIONS
THEORETICAL AND METHODOLOGICAL REGULATIONS OF MANAGEMENT CONTROL IN STATE HIGHER EDUCATION INSTITUTIONS

Summary/Abstract: The research examines the works of local and foreign scientists who dedicated their studies to management accounting in general and management control in particular. After analyzing the scientific literature, it was suggested to understand the concept of "management control in state higher education institutions" as the information subsystem of management accounting of these entities. This subsystem is based on the management reporting of a state higher education institution, which assesses the effectiveness of activities in the context of a vertical and horizontal structure to ensure the influence of the management apparatus on the work of State Higher Education Institutions and structural units to achieve the mission and strategic goal of State Higher Education Institutions. It is established that not only financial but also non-financial indicators are subject to the study of management control. The evaluation of the responsibility centers’ activity of State Higher Education Institutions plays an important role in management control. The research suggests that the assessment of the responsibility centers’ activity of State Higher Education Institutions can be: effective and efficient; efficient, but ineffective; effective, but not inefficient; ineffective and inefficient. The main method for evaluating the performance of state higher education institution departments is comparison. The research shows how the activity of the revenue centers is carried out by comparing the actual amount of the received income with the estimated one, thus defining deviations and analyzing their causes. The elaboration of theoretical and methodological provisions of management accounting in a state higher education institution made it possible to propose its primary classification, as well as to adapt the general coefficients system for monitoring in the process of management control of the activity of a state higher education institution.

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