Управленческий учет как концептуальный подход к формированию отчетности об интеллектуальном капитале бюджетных организаций

Аудит. 2019. № 2. С. 28–33.

Вахрушина А. А.

The article is focused on the problem of accounting and information support of the intellectual capital management system in the budgetary organizations. The definition of intellectual capital management accounting is proposed. The conceptual framework of this accounting area (its goal, objectives, principles, functions) is described. A position of the intellectual capital accounting in the structure of system of the management accounting in the budgetary organizations is justified. It is spoken in detail about intellectual capital report for higher education organizations which has been developed, and can be transformed for use by budgetary organizations of art and culture and medical organizations. Recommendations for its drafting are also given.

Keywords: интеллектуальный капитал, управленческий учет, management accounting, Интеллектуальный капитал вузов, Intellectual capital of universities, intellectual capital