Theoretical and Practical Foundations of Maintaining Management Accounting by Responsibility Centres and Segments in Non-State Higher Education Institutions

Xojiboyev Muxiddin  Shodimuxamedovich

doi:10.51699/cajotas.v7i2.1680

Authors

Xojiboyev Muxiddin Shodimuxamedovich Associate Professor of the Department of “Accounting and Audit” at the Andijan Institute of Agriculture and Agrotechnologies, Candidate of Economic Sciences.

DOI:

https://doi.org/10.51699/cajotas.v7i2.1680

Keywords:

management accounting, responsibility centers, segment accounting, non-state higher education institution, ABC costing, information consolidation, KPI

Abstract

This article analyzes the theoretical-methodological foundations and practical state of management accounting by responsibility centers and segments in non-state higher education institutions (NHEIs). The study identifies shortcomings of the existing generalized cost allocation system and proposes an updated model based on integrated application of ABC costing, standard costing, and target costing methods.

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