Management accounting in state institutions of higher education as an element of the implementation mechanism of the sustainable development goals of Ukraine

Article history: Received: November 28, 2020 Received in revised format: January 3


Introduction
Conditions for further development of modern society on the basis of sustainable development require significant emphasis on higher education, as the success of achieving the goals of the latter direction depends on the results of this area. As far back as 1992, the wellknown United Nations International Plan of Action for Sustainable Development "Agenda 21", adopted at the International Conference on Environment and Development in Rio de Janeiro, included education as part of its implementation, enshrining, among other things, the following vision of education (item 36.3, ch. 36): "Education is crucial in promoting sustainable development and empowering countries to address environmental and development issues. Both formal and non-formal education are indispensable factors in changing

Literature review
The issue of management accounting in the SIHE is covered in some way both by the prevalence of the actual management accounting of the production sphere, and the tendency of the world's higher education to manage on the basis of private property. Certain general questions about the role of management accounting in the transformation of the public sector based on theories of Economics, Organization, Non-institutional Sociology, Critical Theory and the Theory of New Public Management (NPM) highlighted in his work (Brankovic, 2018). Scientists, Geuna et al. (2015) studied the impact of management accounting on public administration in the context of the implementation of the theory of new public management and emphasized the significant potential of management accounting in the formation of information and analytical support for final management decisions. Italian researchers, Golubchikova & Pidgorny (2017) suggested approaches to strategic management accounting in the context of expanding the autonomy of universities in the Organization for Economic Co-operation and Development (OECD), focusing on two aspects: resource allocation and new academic program. Some issues of accounting and reporting on cash flows from the educational services provision were once considered by Italian scientists, Mateos-González & Boliver (2019). Scientists, Wiener et al. (2019) presented a solution to the problem of building a value chain within the strategic management accounting of higher education institutions in the context of increasing competition, globalization and limited financial resources in this area. Researchers (de Jorge et al, 2019) claim that the effectiveness of the university depends on the intellectual potential of employees. Abramo et al. (2008) says that the financing of higher education institutions should be carried out according to the rating positions of citations of scientific publications of employees. Barra et al. (2018) substantiate in their study that the ratings of higher education institutions should be formed according to uniform principles and sustainable indicators, as they will have a great influence on management decisions. Guccio et al. (2017) conducted a study of the activities of the higher education institutions in northern and southern Italy, and concluded that it is from the sound management decisions of the management of the higher education institutions depending on the activities outcome. Krutova et al. (2020) suggested a procedure for adapting the practice of management accounting within the accounting system of British universities. As a result of regression analysis, the authors formed a final model that includes only seven of the initial twenty-nine variables, with a focus on search strategy, innovation culture, usability, mimesis and regulatory institutional factors, and the type of university is defined as determinants of strengthening the practice of introducing management accounting in UK universities. If we analyze higher education institutions of Ukraine, Popadynets et al. (2020) suggested an express method for assessing the effectiveness of cooperation between universities and stakeholders, as from the needs and interests satisfaction of both counterparties and the higher education institutions itself depends the effectiveness of achieving the goals by higher education institutions. Kinash et al. (2019); Cherchata et al. (2020) and Kupalova et al. (2020) state that in modern conditions, universities are becoming integrators, participants, intermediaries, catalysts for communication and cooperation of educational and scientific structures with industry, cultural institutions and regional authorities.  in their work grounded that a reliable segment for the diffusion of innovation is science and education and cited the best practices of Ukrainian universities in the commercialization of innovative developments and technology transfer in domestic and foreign markets. Ievdokymov et al. (2020) consider social capital as a potential resource for successful interaction between higher education institutions and business entities. Mamontova & Novak (2015) in the process of elaboration of management accounting in SIHE identified the sequence of actions for the implementation of management accounting in higher education and the organization of the educational process in accordance with new decision-making methods, defined the functions of the main departments of higher education and their powers in new conditions of registration, described the strengths and implementation of management accounting principles, compliance with which will increase the efficiency of the educational process, analyzed the information and analytical support of accounting in higher education and identified the advantages and disadvantages of the latter. Apart from the significant achievements of these scientists in the study of management accounting, the number of theoretical, methodological, methodical and organizational principles is still remains unresolved. As a result, it slows down the implementation of management accounting in the accounting practice of domestic higher education institutions.
The aim of the article is to study the theoretical foundations and develop methodological, methodical and organizational approaches to management accounting in state institutions of higher education in Ukraine in the process of sustainable development goals implementation.

Results
The current state of development of higher education is characterized by the presence of one of the most developed networks of higher education institutions on the continent, within which more than 1.5 million students are currently trained (Tables 1, 2). The traditional structure of the network of higher education institutions in Ukraine, which is currently characterized by a ratio of 80/20 public / communal and private ownership, against the background of reducing the share of expenditures on higher education (3.5% of GDP in 2009, 2.7% GDP in 2014, 2.3% of GDP in 2016) looks quite economically and financially unstable (Golubchikova & Pidgorny, 2017). Under these conditions, the question of forming in state institutions of higher education (hereinafter -SIHE) the subsystem of management accounting as an element of an effective working system of management of mentioned entities is an urgent need, and its solution is extremely important and necessary.The well-known European specialist in management accounting (Drury, 2016) identified four classic components of management accounting: budgeting, cost accounting, control and analysis. In the context of such components, research is traditionally carried out on the development of the management accounting subsystem, and therefore we suggest to follow the established tradition. The peculiarity of the process of SEHI management in Ukraine is its two-level distribution, the first level is determined by the requests of external management represented by the Ministry of Education and Science of Ukraine and the second level is represented by information needs of administrative staff directly at the SIHE level. Both the first and the second level of management require detailed information in terms of activities. Today in Ukraine there is no such systematic list; to overcome this problem, we have suggested the following division into the activities of SIHE and the corresponding types of products (Trosteniuk, 2020): the main functional, which is suggested to be understood as their activities in education and science in accordance with their functional purpose (types of products of activityeducational pedagogical services; scientific works); additional infrastructural is related to the organization of the main functional activity and infrastructural support of the latter (types of products of activity -services of organizational nature; services and works of infrastructural nature). The suggested distribution serves as a basis for information detailing all components of management accounting in state higher education institutions. Identification of the place and role of budgeting in the modern mechanism of management of state institutions of higher education obviously requires taking into account the peculiarities of the functioning of the budget sphere in general and these entities in particular (Svirko & Trosteniuk, 2019). This is a mechanism of budget planning, which, in fact, is vital for the implementation of the mechanism of external management by the Ministry of Education and Science of Ukraine, because it is enshrined in the budget legislation of Ukraine. At the same time, the formation of the actual positions of the budgeting mechanism requires the identification of the main elemental component of management accounting, i.e. responsibility centers. Consideration of the content of such an important element of the subsystem of management accounting of business entities, which are the centers of responsibility in the context of SIHE, allows to formulate the concept of "centers of responsibility", which are structural units of the institution (faculties and institutes, research departments, logistics departments, sales, marketing, accounting, planning department, etc.), which are under the guidance of middle managers, who are personally responsible for the results of their work . According to the theoretical and practical achievements of the global subsystem of management accounting, the following types of responsibility centers can be distinguished: 1) by functions performed by responsibility centers: basic (participate in the provision of services, performance of works and production of the product, their implementation, provision, management of these processes directly); auxiliary (provide services, perform work, manufacture products not for external consumers, but for the main centers of responsibility); 2) by the scope of authority and responsibility: cost centers, income centers, centers of financial results, centers of financial responsibility. Since the main financial and regulatory document governing the activities of the SIHE is an estimate, the logical conclusion is that the set of indicators of individual budgets of different functional direction for different responsibility centers in monetary terms by income and expenditure should correspond to the general indicators of income and expenses of SIHE estimate. Obviously, a detailed justification of each indicator of budgets by responsibility centers will increase the reliability of budget planning data, and thus help increase the efficiency of financial management of SIHE in general. Taking into account the above, on the basis of existing approaches to functional budgets budgeting, as well as the current classification of products of state institutions of higher education, it is suggested to apply a set of functional budgets of revenues and expenditures in terms of types of activities of SIHE by the products of the latter, the typical cost of the product of the activity and the budget of management costs. The formed budgets will provide formation of planned indicators on the functions performed by SIHE, and internal structure of processes of vital activity of mentioned entities, which: firstly, are the basis of control and analytical procedure within the management accounting, and secondly -the basis of financial planning of the activities of SIHE. Turning to the second component of management accounting -cost accounting and costing -we note that despite the fact that to questions of the development of procedure of cost accounting and costing of budgetary institutions services in general over the past 20 years 12 out of 25 domestic dissertations in the relevant specialization were devoted, so far within the line ministries, including the Ministry of Education and Science of Ukraine, there is no general methodology for cost accounting and costing of services by mentioned entities. This situation is explained by the fact that the issues of theoretical substantiation of accounting methods have not been widely covered in both scientific and practical, as well as educational and methodological literature. This, in turn, does not allow to form a comprehensive scientific motivation, and hence the theoretical foundation of industry accounting methods in this area of accounting. Thus, the task of theoretical substantiation of cost accounting and costing of the main functional products of the SIHE is a priority for the development of management accounting of their activities.
Without going into excessive detail of the classification of costs (which, according to our proposal, is formed in terms of classical management functions (planning, organization, motivation and control) and components of management accounting (budget planning, accounting for responsibility centers, costing, control and analysis to identify deviations and decision-making)), we focus on the model of development of analytical accounting of costs by type of activity and products of activity. To identify all types and subtypes of the product of the SIHE activity, it is suggested to introduce auxiliary coding of sub-accounts, which will schematically have the following form according to Table 3.

Table 3
Coding scheme of sub-accounts for identification of subtypes of products of SIHE activity within the limits of analytical accounting № The name of the subspecies of the product of activity Additional sub-account code 1st digit 2nd digit 3th, 4th digits 1 Main functional activity: educational and pedagogical services -services № from 1 to 13 1 1 from 1 to 13 2 Main functional activity: scientific works -services № from 1 to 10 1 2 from 1 to 10 3 Auxiliary infrastructural activities: organizational services -services № from 1 to 16 2 1 from 1 to 16 4 Auxiliary infrastructural activities: services and works of infrastructural nature -services № from 1 to 52 2 2 from 1 to 52 Thus, the additional encoding of sub-accounts will be as follows: -"main functional activity: educational and pedagogical services -services № from 1 to 13 ( Regarding the processing of the comparison of the composition of costs in the context of accounts 8011/8011 and the codes of economic classification of budget expenditures, the authors suggest a correspondingly formed scheme of their correlation (Svirko & Trosteniuk, 2019). The control and analytical component of management accounting, based on the planning and accounting, as an information basis, is a direct preparatory stage of management decisions by any business entity. An important role in the control cluster of management accounting is played by the assessment of the responsibility centers of the SIHE, which is to determine the effectiveness and efficiency of the relevant structural units of the entity; efficiency is determined by the ratio of output to the amount of resources used and is to achieve maximum results at minimum cost). The assessment of the responsibility centers of SIHE is carried out using a certain system of indicators that reflect the specifics of each of them. However, there are a number of universal indicators (Table 4).

CR CI 1 LCC
where LCC -the value of labor contribution coefficient; n -the number of indicators by which work is evaluated; CI і -increasing coefficient for the i-th indicator; CR і -reduction coefficient for the i-th indicator.

 
where PI і -plan implementation for the i-th indicator, %; R і -rate of increase (decrease) of the labor contribution coefficient for each percentage of overfulfillment (underfulfillment) of the plan on the i-th indicator in shares of the unit.
An important area of evaluation of the activities of the SIHE, as the responsibility center of internal management accounting, is the evaluation of the implementation of target budget programs in terms of performance indicators, which are developed on the basis of standard lists of programs and performance indicators for each industry. The general structure of the analytical cluster of management accounting of SIHE under such conditions will take the following form (Fig. 1). The study of the current state of the introduction of elements of management accounting in the system of SIHE indicates a disappointing situation. Thus, the processed data from the survey within the framework of 6 SIHE of III-IV level of accreditation of Zhytomyr indicate that this process is at the initial stage. This approach will ensure maximum consideration of the peculiarities of the SIHE in the new conditions of their functioning as subjects of the economic complex of Ukraine, and the budget process and system, the requests of the administration and will form an effective analytical support for the management of SIHE. Based on the presented approaches to the structuring of the management accounting subsystem, the following integrated indicator of the level of introduction of management accounting in the SIHE is suggested: where, Lmai -an integrated indicator of the level of management accounting introduction in the activities of state institutions of higher education Lpci -an indicator of the level of the planned cluster introduction of management accounting in the activities of state institutions of higher education Lacci -an indicator of the level of the accounting cluster introduction of management accounting in the activities of state institutions of higher education Lcci -an indicator of the level of the control cluster introduction of management accounting in the activities of state institutions of higher education Рanci -an indicator of the level of the analytical cluster introduction of management accounting in the activities of state institutions of higher education.

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In this case, the values of the above indicators can vary within the following digital limits (Table 5).
On the basis of the formed indicators on the basis of survey we will carry out an estimation of level of introduction of the management accounting in activity of SIHE (Fig. 2).

Table 5
The value of indicators of the level of management accounting introduction in the the activities of SIHE in the context of conditions Indicator Value Conditions Lmai from 0,0081 to 0,0648 basic level of accounting for budget implementation from 0,1296 to 0,6 introduction of separate elements of budgeting 1 formation of a complete mechanism of budget planning Lpci 0,3 basic level of budget planning 0,6 introduction of separate elements of budgeting 1 formation of a complete mechanism of budget planning Lacci 0,3 basic level of cost and expense accounting 0,6 introduction of separate elements of accounting by responsibility centers (for example, costs centers) and costing 1 formation of a complete mechanism for cost accounting by responsibility centers Lcci 0,3 basic level of control over the budget implementation 0,6 introduction of separate elements of the control cluster of management accounting 1 formation of a complete mechanism of the control cluster of management accounting Lanci 0,3 basic level of analysis for the implementation of the estimate 0,6 introduction of separate elements of the analytical cluster of management accounting 1 formation of a complete mechanism of the analytical cluster of management accounting Source: formed by the authors on the basis of their own calculations The accuracy of the suggested method of calculating the level of management accounting introduction in the activities of the SIHE is confirmed by the overall assessment and results of the above state institutions of higher education; thus, it is the Zhytomyr Polytechnic State University, which has the highest level of integrated indicator of management accounting in the institution, occupies the highest positions among other SIHE in Zhytomyr both in the consolidated rating of the Ministry of Education and Science of Ukraine (59) and in the TOP-200 (35) for 2020 (Rating of higher educational institutions of Zhytomyr, 2020); however, the significant achievements of the Zhytomyr Polytechnic State University in both educational and scientific, and the management process are confirmed by significant reporting indicators of a cost nature (Quality Management System of Zhytomyr Polytechnic State University, 2020).

Conclusions
The analysis of the activity of domestic SIHE indicates a rather disappointing reality, delays in the solution of which can lead to the destruction of higher education in Ukraine, and thus to the creation of insurmountable obstacles to achieving the sustainable development goals. To overcome the crisis of higher education, several strategic vectors of modernization of the higher education system have been identified, i.e. the general mechanism of management of higher education institutions; system of financing of higher education institutions; quality assessment of higher education and educational measurements. Detailed elaboration of these vectors in the context of accounting has identified points of contact that unite the field of management accounting. The problem of formation of the basic provisions and introduction of the management accounting in SIHE is investigated. For the successful implementation of the specified task the characteristic of a product of activity of SIHE in a part is processed: its distribution on the basic functional and auxiliary infrastructural; development of the conceptual apparatus within which the application of such updated definitions of the educational and pedagogical service of the SIHE, the scientific work of the SIHE are suggested; classification of types of products of SIHE activity in the context of actual types of activity: basic functional (educational and pedagogical services, scientific works); auxiliary infrastructural (services of an organizational nature, services and works of an infrastructural nature), with further detailing by types of product of activity.In the context of formation of the planned cluster of management accounting in state institutions of higher education the following positions of budget planning are formed: the need for its identification is motivated and the definition of the last component of management accounting is given; it is suggested to apply a set of functional budgets of revenues and expenditures in terms of types of activities of the SIHE for the products of the latter, the standard cost of the product of the activity and the budget of managerial costs, the budget of operating costs by elements.
The recommended classification of SIHE costs for the management accounting subsystem in the context of the allocation of the following areas of information requests: 1) the level of management; 2) management functions; 3) components of management accounting. Organizational and methodological principles for reflecting the costs of manufacturing the main products of the SIHE were developed by: detailing the content of the standard nomenclature of cost elements within the management accounting subsystem; construction of the algorithm of analytical structure of sub accounts within accounts 801 "Expenditures of budget managers for budget programs" and 811 "Expenditures of fund managers for production (provision of services, performance of works)" on the basis of introduction of additional coding providing four-digit algorithmic digital code and formation correspondence of accounts to reflect the costs of the main functional activities, as well as tables of comparison of sub-accounts 801/811 and updated CEEC. Theoretical and methodological principles of the control segment of management accounting in the SIHE were developed by: adaptation of the system of general coefficient indicators for monitoring the activities of the responsibility centers of the SIHE within the management control; motivation to clarify the composition of the performance indicators of the budget program at the micro-level of specific SIHE.
The monitoring of the introduction of management accounting in the SIHE was carried out on the basis of the formed model of determining the degree of the introduction of management accounting in the activity of the indicated business entities. The obtained results prove the direct dependence of the introduction of management accounting and high indicators of development of domestic SIHE. The final formation and full-fledged actual implementation of the management accounting mechanism in the SIHE will help increase the efficiency of their activities, and thus accelerate the process of achieving the sustainable development goals by Ukraine.