ACCOUNTING FOR THE EXECUTION OF ESTIMATES IN HIGHER EDUCATION INSTITUTIONS
Keywords:
budget, accounting, estimate, educationAbstract
Budgeting occupies an important place in the innovative areas of development of management accounting. Nowadays, the importance of budgeting is increasing. There are many definitions of the term "budgeting", in which budgeting is viewed more as a management tool. According to various sources, the first ideas about budgeting appeared in England at the end of the 19th century. For the first time, the structure of budgets was used in the United States in 1912 in response to the demand of city residents to put an end to abuses of public funds.
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