Сrisis Management and Accounting-analytical Support for the Reorganization of Professional Pre-higher Education Institutions

Abstract

The article is devoted to the study of management and accounting problems arising in the process of reorganization of institutions of professional pre-higher education in Ukraine. The paper analyzes the current state of transformation of the network of institutions of professional pre-higher education in the context of educational reform. The economic and legal essence of the process of reorganization of educational institutions is revealed. The key risks of the transition period are identified, which are classified according to organizational and managerial and accounting and financial directions. Management risks include loss of manageability, personnel resistance to change, personnel turnover, violation of deadlines, and communication crisis. Particular attention is paid to accounting risks, which include the loss of accounting documents and databases, violations during inventory, loss of control over receivables and payables, errors in drawing up the transfer act, unscheduled inspections by regulatory authorities. A comprehensive assessment of the risks of the transition period was carried out and their negative impact on the life of educational institutions was determined. Practical recommendations are proposed for adapting management and accounting systems to the specifics of the reorganization of a professional pre-higher education institution and minimizing the risks of the transition period. Main recommendations: operational management of the transition period, preservation of human resources, protection of information resources, continuous inventory, strengthening control over debt, reliability of transfer act data, preventive interaction with regulatory authorities, etc. For the practical application of these recommendations, the reorganization commission proposed to implement them in the form of an internal regulatory act of the educational institution. It is substantiated that the use of the outlined measures will allow the formation of a holistic system of anti-crisis management, the implementation of which will help the reorganization commission transform the natural risks of the transition period into a clearly controlled legal process.