Innovation science and technologiy Том 2 № 5 (2026)
ORGANIZATION OF MANAGEMENT ACCOUNTING IN NON-STATE HIGHER EDUCATION INSTITUTIONS
Xojiboyev, Muxiddin
Аннотация
This thesis examines the current issues of organizing management accounting in non-statehigher education institutions (HEIs) based on responsibility centers and operational segments, as well as themechanisms for consolidating information flows and the prospects for implementing modern costing methods.Empirical data were analyzed on the basis of financial indicators from several non-state higher educationinstitutions in Uzbekistan.
management accounting, responsibility center, segment accounting, Activity-Based Costing (ABC), KPI, information consolidation, non-state higher education institution (HEI).
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