New approaches to the effective functioning of the public sector management accounting system

Turischeva Tatyana Borisovna

The article is devoted to the consideration of new approaches to the effective functioning of the management accounting system in the public sector. In the process of research, the key tasks that are updated in the process of implementing the management accounting system in budgetary institutions are considered in detail. Also indicated that the most appropriate for the formation of a plan of accounts management accounting is the use of a single system of accounts, within which the accounts of financial and management accounting correspond to each other. Special attention is paid to the Federal Accounting Standards for public sector organizations.

Keywords:management accounting, public sector, efficiency, chart of accounts, budget, expenses