Cost Management Accounting at Public Universities in Conditions of Financial Autonomy

University autonomy poses many challenges for higher education institutions in university governance. In particular, financial autonomy is seen as an opportunity as well as a challenge for higher education institutions in financial management, cost management and cost management accounting as a management tool. Effective way to improve the quality of school training. In order to well organize the cost management accounting system in public universities and make correct and appropriate decisions for each training activity in the school, public universities need to operate Use the active role of cost management accounting in your management activities, especially in conditions of autonomy. The article has systematized the theoretical basis for cost management accounting at public universities under conditions of financial autonomy. The article presents general issues of cost management accounting, the role of cost management accounting, financial autonomy and the contents of cost management accounting in public universities. from which there is a basis for measuring and evaluating operational results.