DIRECTIONS FOR IMPROVING THE EFFICIENCY OF COST ACCOUNTING IN THE SYSTEM OF ADDITIONAL EDUCATION OF THE POPULATION

The article provides a comprehensive review of management accounting in the field of educational services, with an emphasis on additional education of the population. The article reveals the nature and role of the service sector in the economy, the tasks and functions of management accounting as a tool for making strategic and operational decisions. Particular attention is paid to the classification and analysis of costs in institutions of additional education: direct and indirect, variable and fixed costs, standard and actual costs, as well as mechanisms for distributing costs between programs and courses. The need to develop and implement cost item coding for the purpose of detailed management accounting and increasing the transparency of financial flows is explained. The need to adapt management accounting to the specifics of the industry, the complexity of transforming the financial and organizational structure and the importance of detailed analytics for optimizing costs, pricing and strategic development of institutions of additional education is emphasized.