IMPROVING THE ACCOUNTING OF PRODUCTION COSTS OF PRODUCTS (WORKS, SERVICES) IN HIGHER EDUCATION INSTITUTIONS

Abstract

This paper addresses the improvement of production cost accounting for products, works and services in higher education institutions under conditions of expanding financial autonomy. Based on the analysis of accounting practice, the paper identifies the key methodological problems and proposes a three-stage overhead cost allocation model grounded in activity-based costing, a three-dimensional analytical accounting structure, and an integrated cost-and-revenue accounting model enabling the determination of financial results by activity segments. The proposed solutions enhance the reliability of cost information and the validity of management decisions.