Estimated planning as an important element of management accounting of state institutions of higher education of Ukraine

The article elaborates the problems of estimate planning as an element of the subsystem of budgeting the activities of state institutions of higher education, which, in turn, acts as a subsystem of management accounting of the specified business entities. It is motivated by the budgeting of the activities of state institutions of higher education to understand the subsystem of management accounting, which is implemented at the 4 levels of management by the specified economic entities in the form of a process whose components are the procedures for forming estimates and budgets, their implementation, analysis and evaluation of the latter, as well as adjustment of budgets and estimates and control of their implementation in the short term. In turn, the estimated planning of the activities of state institutions of higher education acts simultaneously as a subsystem of budgeting their activities and as a part of the budget process in general, which is implemented at the level of the Ministry of Education and Science of Ukraine and state institutions of higher education as managers of funds, which includes procedures for the formation of short-term financial plans of state institutions of higher education in terms of revenues and expenses and the provision of loans, their implementation, analysis and evaluation of the latter as well as adjustment of estimates and control of their implementation. It is motivated by the principles of estimated planning of the activities of state institutions of higher education to determine the following of them: scientific validity, continuity, unity, comprehensiveness, comprehensiveness, analyticity, probability, balance, participation, timeliness, detailing, transparency and publicity, target direction, trinity, controllability, flexibility. Recommendations for bringing the classification of expenditures into line with the 2014 GFSM are provided.