Abordări privind contabilitatea veniturilor și cheltuielilor aferente taxelor de studii în instituțiile de învățământ profesional tehnic

Abstract

According to the Educational Strategy "Education 2030" aims to improve the infrastructure of educational institutions, including technical vocational education institutions, which will condition the assurance of better study quality, a qualified professional training and a relationship with the labor market. Another objective is the lifelong learning strategy, which is done on the basis of study contracts with technical vocational education institutions against payment. That is why solving the problems of identifying the criteria and classifying income and expenses in the IÎPT of recognition and record, as well as to facilitate their reporting to the beneficiaries. As a result, through this article, I will come with recommendations to the studied units IÎPT regarding the classification of income and expenses from own sources in accordance with its informational needs necessary for the decision-making process. CZU: [657.44:371.22]:377; JEL: M41; DOI: https://doi.org/10.53486/issc2023.04