CLASSIFICATION OF EXPENDITURES OF HIGHER EDUCATION GOVERNMENT INSTITUTIONS FOR THE MANAGEMENT ACCOUNTING SUBSYSTEM

In the course of the research, the scientific literature of domestic and foreign scientists was analyzed, which dealt with the problems of cost accounting in general and the budget sphere in particular. The purpose of the article is to investigate the classification of expenditures of public higher education institutions for the management accounting subsystem. Special and general scientific methods of cognition were used to ensure the effectiveness of scientific search. In particular, induction and deduction, analysis and synthesis, grouping. The elaborated cost accounting provisions, taking into account the realities of the activity of public higher education institutions, including their place in the budget system, mechanism and sphere, allow to determine the following urgent problems of accounting of expenditures in public higher education institutions: clarification of the classification and composition of expenditures in the context of the main products of activity; formation of the scheme of the expense ratio in the context of accounts of class 8 "Expenses". Under these conditions, the development of management accounting in public institutions of higher education will be a real opportunity, and in fact the latter will become an effective tool for managing the activities of these entities. To formulate the classification of expenditures for the purposes of management accounting of public higher education institutions, we have resorted to such approaches in the field of enterprise accounting. The development of specialized literature has made it possible to generalize the classification features and their corresponding cost groupings. Consideration of the presented positions indicates the presence of certain problematic identification approaches (defining accounting and costing as management functions), as well as some accumulation of haphazardness in the presented numbers in the formation of classifications. Based on the elaborated classifications, the classification of expenditures of public higher education institutions is proposed. In the context of the production activity of public higher education institutions, the cost elements within the management subsystem are, accordingly, presented with a corresponding nomenclature. The complex of theoretical and methodological provisions of accounting and classification of expenditures of public institutions of higher education has been developed.