Aspecte problematice ale contabiliății costurilor și cheltuielilor în instituțiile de învățământ profesional tehnice

Abstract

The transition to financial-economic self-management in technical vocational education institutions represents a significant change in the way these institutions manage their financial and accounting resources. Here are some important aspects related to this transition and the importance of expense tracking: The change to financial accounting in accordance with the National Accounting Standards (NAS): moving from budgetary accounting to financial accounting in accordance with NAS entails a major change involving the adoption of more rigorous and transparent accounting and reporting practices. Adjustment to European requirements and EU directives: the changes made to regulations, including NAS and the chart of accounts, are essential for harmonizing with European requirements and facilitating the comparability of financial information at the European level. Issues related to accounting for economic operations: the transition to financial accounting can be challenging and may initially lead to problems related to accurately accounting for various economic operations. Importance of expense tracking and reporting: expenses are a crucial element in the financial management of educational institutions and play an important role in the decision-making process of managers and founders. In conclusion, expense tracking and reporting play a crucial role in this process and must be treated with care and rigor to ensure effective and transparent financial management. CZU: [657.47+657.446]:377.36; JEL: M41;DOI: https://doi.org/10.53486/issc2024.08