IMPROVING COST IMPACT AND ACCOUNTING OF EDUCATIONAL SERVICES IN NON-GOVERNMENT EDUCATIONAL ORGANIZATIONS

Abstract

This article examines the costs incurred in non-governmental educational
organizations, including the impact of direct and indirect costs on educational services,
methodological aspects of their allocation to the cost of educational services. Also, actual issues
in the accounting of indirect costs in accounting are studied in a practical way, and
recommendations for improving their accounting are given.