Abstract:

Education sector organizations have to operate under competitive landscape conditions. Authorities of educational organizations must have at their disposal immediate and reliable information they would use in planning. The goal of the research is to develop learning services cost accounting scheme. This goal presupposes setting of the following tasks: definition of educational organization operating features, identification of factors which influence over educational organization operating and accounting process arranging, cost accounting scheme developing. In the course of researching we outlined factors affecting on educational service cost formation, the goals of expenses accounting in education sector. Exemplified by universities activity we classified incomes, expenses and core business processes. The results of undertaking study are underpinning of Activity Based Costing (ABC) system application at universities, definition of ABC realization steps, functions, cost drivers. Exact cost distribution will allow to estimate educational service cost reasonably, to analyze and to manage educational process effectively.