The Development of orphans' costs maintenance system accounting in a new type budget establishing

Authors

  • Irina Petrovna Kurochkina P. G. Demidov Yaroslavl State University Author
  • Lyudmila Aleksandrovna Mamatova P. G. Demidov Yaroslavl State University Author
  • Darya Andreevna Sovetova P. G. Demidov Yaroslavl State University Author

DOI:

https://doi.org/10.18255/2412-6519-2015-3-165-172

Keywords:

budget institutions, maintenance of orphans, method of cost accounting, accounts correspondence, Presentation of Financial Statements

Abstract

The article outlines the basic problems of accounting and control costs organization for the maintenance of orphans in institutions of a new type of budget establishing. Directions of perfection of the pupils charges' account, allowing to determine the effectiveness of the budget obtained using a standard method. It is proposed to supplement the disclosures in the financial statements of the financial indicators of children's quality maintenance in such institutions.

References

Вахрушина М.А Проблемы и перспективы развития российского управленческого учета // Международный бухгалтерский учет. 2014. №33. С. 12-33

Усыновление в России: Интернет-проект Министерства образования и науки РФ. URL: http://www.usynovite.ru/statistics/2014 (дата обращения: 15.04.2015).

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Published

2015-12-19

Issue

Vol. 1 No. 3 (2015)

Section

Economics

License

Copyright (c) 2015 Socialʹnye i gumanitarnye znania

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.