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, develo** 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.
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Fedorchenko, O., Fedorchenko, T. (2022). Educational Service Self-cost Formation. In: Lyapin, A., Kalinina, O. (eds) Digital Technologies in Teaching and Learning Strategies. DTTLS 2021. Lecture Notes in Information Systems and Organisation, vol 56. Springer, Cham. https://doi.org/10.1007/978-3-031-05175-3_13
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