Peculiarities of the methodology of cost calculation in private educational institutions

Tetiana Igorivna Petruk


The article deals with the peculiarities of accounting for expenses and cost calculation of education services rendered by private education institutions. Principles of recording expenses in accounts and special features of the process for educational sector are described in the article. The author defines the object of calculation and discusses the choice of a cost unit. Significant part of the article is dedicated to the analysis of the main cost calculation methods, presentation of their strengths and weaknesses and argumentative choice of the method that is the most appropriate for private education institutions. The article also touches upon pricing peculiarities in educational institutions and the relationship between the processes of cost calculation for the previous periods and defining the price of education for next academic year.


cost calculation method; object of calculation; cost unit; pricing

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Science Works Journal "Ekonomichnyy analiz"

ISSN 1993-0259 (Print)  ISSN 2219-4649 (Online) DOI: 10.35774/econa

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