STRATEGIC MANAGERIAL ACCOUNTING IN STATE HIGHER EDUCATION INSTITUTIONS: IMPLEMENTATION FEATURES, METHODS OF USE

The article reveals the peculiarities of the formation and use of strategic managerial accounting in state higher education institutions (SHEIs). The expediency of conducting strategic managerial accounting in SHEIs is substantiated in order to ensure their competitiveness and future functioning in the educational services market. The study notes that the lack of a well-established mechanism for integrating the strategic managerial accounting subsystem into the overall accounting and analytical management system of HEIs has its own peculiarities, primarily related to the social role of HEIs in society. It has been determined that most HEIs actively use individual methods of strategic managerial accounting when developing a strategy for the development of a higher education institution. Using the example of individual technical state higher education institutions, it has been determined that the most popular method is SWOT analysis to identify the strengths and weaknesses of development, potential threats, and opportunities for the development of HEIs. It has also been established that some of the HEIs analyzed use the benchmarking method, which involves the application of leading (best) practices in certain activities at HEIs. The main methods of strategic managerial accounting are presented: SWOT analysis, competitiveness web benchmarking, balanced scorecard system, creation of M. Porter's value chain, tableau de bord, just in time, construction of a «goal tree,» Ishikawa diagram, and BCG matrix. Each method in terms of its applicability in strategic managerial accounting in higher education institutions are characterized. It has established that the combined use of strategic managerial accounting methods will ensure the desired effectiveness in decision-making based on the information generated by their use in the management of higher education institutions. It is noted that when forming a strategic managerial accounting subsystem, it is necessary to take into account the individual characteristics of HEIs in order to ensure its effectiveness. It is concluded that the formation of a strategic managerial accounting subsystem is a long-term but promising task, as its use will enable HEIs to identify priorities for future development and ensure competitiveness in the educational services market.