Educational Service Self-cost Formation

Oleg Fedorchenko () and Tatyana Fedorchenko
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Oleg Fedorchenko: Kursk Constituent of Financial University Under the Government of the Russian Federation
Tatyana Fedorchenko: Kursk Constituent of Financial University Under the Government of the Russian Federation

A chapter in Digital Technologies in Teaching and Learning Strategies, 2022, pp 128-138 from Springer

Abstract: Abstract The purpose of the study is to develop a cost accounting scheme for educational services. This goal involves setting the following tasks: identifying factors affecting the organization of the work of an educational organization and the accounting process, developing a cost accounting scheme. A set of methods and principles of scientific cognition is used as a methodological basis. In the course of the study, we identified the factors influencing the formation of the cost of educational services. Using the example of university activities, we have classified income, expenses and main business processes. The result of the research is the application of the activity-based cost calculation system (ABC) at universities, the definition of ABC implementation stages, functions, cost factors. Accurate cost allocation will allow you to reasonably assess the cost of educational services, analyze and effectively manage the educational process.

Keywords: Educational organizations; Cost; Cost reapportionment; Activity - based costing (search for similar items in EconPapers)
Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:spr:lnichp:978-3-031-05175-3_13

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DOI: 10.1007/978-3-031-05175-3_13

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