DEVELOPMENT OF MANAGEMENT ACCOUNTING TOOLS TO ENSURE ECONOMIC SECURITY OF AN EDUCATIONAL ORGANIZATION

Abstract

The article addresses the problems of ensuring economic security of educational organizations in crisis conditions using the example of municipal schools in Nizhny Novgorod. The empirical basis includes data from control authorities, self-assessment reports, and the results of a comparative analysis of nine schools with comparable student populations. Key threats are identified: unjustified variation in the number of administrative and managerial staff, low responsiveness of liquidity monitoring, and the lack of allocation of indirect costs between budget-funded and extra-budgetary activities, which distorts the cost of paid services. Based on an analysis of the regulatory framework, including the recommendations of the Ministry of Education of the Russian Federation, five practical measures for developing management accounting tools are proposed: introduction of internal staffing standards for administrative and managerial personnel, development of an indicator map of financial threats, organization of weekly plan–actual cash flow analysis with color coding, approval of a methodology for allocating indirect costs (proportional to direct labor costs of teachers involved in each activity), as well as advanced training for managers and accountants. The implementation of the proposed measures does not require additional budget funding and makes it possible to reduce economic security risks through internal organizational reserves.