Stepanova A.V., Guschina Yu.I., Starovoitov M.K.Published in:
Russian Journal of Entrepreneurship
– Volume 18, Number 24 (December 2017)

JEL classification: I23, I29, M10, M40

Keywords: external reporting, management accounting, types of management reporting, university management, users of management documentation


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Abstract:

The article considers the core of management process, expressed in management documents of the University. It is especially relevant because of diversity and multiplicity of reporting documentation. We stress the urgency of improving the efficiency of management accounting and its use considering the fact that, on the one hand, it allows effective control and supervision over the activities of the university, and on the other, it ensures the information openness and availability of received information. We give the author's definition of management reporting. The authors make an attempt to define the purpose, objectives, and requirements for management accounting. We suggest supplementing its classification. We identify the types of users of management documentation of the University and give practical recommendations on the creation of an effective system of management reporting.

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