Costing of the Main Functional Products of the State Higher Education Institutions Activities: Theoretical and Organizational Provisions

The theoretical justifying of the cost accounting for the main functional products of the state higher education institutions activities is important to development of management accounting of their activities, which is performed on a paid basis. The purpose of the article is disclosure and clarification the basics of cost calculation of the main functional products of the state higher education institutions activities. The types of calculations and the objects of calculations within the educational and scientific sphere of activity of state higher education institutions were disclosed. It was determined that the unit of calculation in the accounting practice of state higher education institutions can take the following forms: natural, enlarged, cost, conditionally-natural, operational, labor, unit of performed works and services. The basis of determining the cost of any product of activity is the method of costing – a set of ways of displaying, grouping and generalizing data on the costs of creating a product in the accounting system, which provide the determination of the actual cost of the product. The main methods of costing of the functional products of the state higher education institutions activities are calculation for each contract and calculation for each process. The calculation for each contract provides for the accounting of costs for each order, job or individual case of service provision. The calculation for each process provides the procedure by which all costs are collected for the individual structural units and processes, stages of activity of a state higher education institution. In addition, the following methods of costing were investigated: the normative method, which makes it possible to achieve greater reliability in the economic justification of the product price; direct costing, the essence of which is to accumulate the direct costs, and indirect costs are directly attributable to the cost of selling. The direct costing method is quite effective, but did not find its implementation in the management accounting of Ukrainian state higher education institutions.