Alma Mater
ISSN 1026-955X
Vestnik Vysshey Shkoly (Higher School Herald)
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On methodology of managerial accounting in education as a key to rise effectiveness of educational services

E.V. Basalaeva
80,00 Р


PhD, assistant professor of
accounting and analysis of
All-Russian correspondent Institute of Finance and Economy 
The article examines different approaches to organization of methodology of managerial calculation in higher education, i.e. valuable, investiturable and expensable. The author mostly concentrates on basic peculiarities of these approaches, that determine to rise service efficiency of high school, as well as of higher education in general.
Key words: problems of education, strategy for education, educational costs, efficiency of education, calculation of educational expenses.