Budgeting and Financial Planning in the Management Accounting System of Non-State Higher Education Institutions: Problems and Solutions
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This study investigates weaknesses in the current budgeting practices of non-state higher education institutions, including over-reliance on a single revenue source, a disconnect between financial planning and management accounting, and the absence of a responsibility centre framework. An integrated budgeting model grounded in responsibility centre principles with real-time variance tracking across all units is proposed.
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