Економічний аналіз фінансування державних закладів вищої освіти

Павлушенко, Тетяна Олександрівна; Pavlushenko, T.O.

Економічний аналіз фінансування державних закладів вищої освіти

Павлушенко, Тетяна Олександрівна; Pavlushenko, T.O.

URI: http://eztuir.ztu.edu.ua/123456789/7441

Date: 2019

Abstract (ukr):

Дисертація на здобуття наукового ступеня кандидата економічних наук за спеціальністю 08.00.09 – бухгалтерський облік, аналіз та аудит (за видами економічної діяльності). – Житомирський державний технологічний університет Міністерства освіти і науки України, Житомир, 2019. Робота присвячена дослідженню теоретичних положень та розробці організаційно-методичних рекомендацій з удосконалення економічного аналізу фінансування державних ЗВО. В частинні розвитку теоретичних положень обґрунтовано складові фінансування державних ЗВО, порядок їх формування та планування. В частинні розвитку методики економічного аналізу ЗВО запропоновано аналітичні процедури ефективності функціонування ЗВО. З метою розвитку методики економічного аналізу ефективності фінансування ЗВО обґрунтовано використання бенчмаркінгу як інструменту, що дозволяє ідентифікувати фактори такої ефективності та оцінити результативність діяльності закладів освіти в цілому. Обґрунтовано напрями розвитку аналітичного забезпечення управління державними ЗВО за умови їх змішаного фінансування. Запропоновані складові удосконалення системи аналітичного забезпечення фінансування діяльності ЗВО за рахунок альтернативних джерел.

Abstract (eng):

Thesis for obtaining the scientific degree of Candidate of Economic Sciences on specialty 08.00.09 – Accounting, Analysis and Auditing (by the types of economic activity). – Zhytomyr State Technological University of Ministry of Education and Science of Ukraine, Zhytomyr, 2019. Today the system of higher education in Ukraine is in the process of reforming. But this process is more about the content of education. While the study of the financial part does not pay enough attention. This is due to the disadvantages of the institutional environment of the functioning of state institutions of higher education (further - IHE). Most of them are in a difficult financial situation/ This situation does not contribute to the modernization of the material and technical base, the effective financing of research projects and activities of the informal assembly, improvement of the quality of educational processes in general. In such conditions the issues of improving information and analytical support for financing state IHE are actualized. These questions are relevant both from a practical and a theoretical point of view, which explains the attention to the data of many domestic and foreign scholars and researchers. The purpose of the dissertation is to substantiate the theoretical positions and develop practical recommendations for improving the planning, formationing and using of budget resources of IHE. The object of the research is analytical provision of financing of state IHE. The subject of the study is theoretical, methodological, organizational and practical provisions of the analytical support for planning, formationing and using of budgetary financial resources of the IHE. In the dissertation has been substantiated the mechanism of formationing and using of the resources of IHE. This mechanism reflects the directions of income forming the general and special funds, as well as possible directions of the using of financial resources for each income. As a result, has been clarified the conceptual-categorical apparatus from the point of view of the functional purpose of the IHE, in particular, was clarified the content of the following concepts: «financial resources of state IHE» (aggregate receipts that are at the disposal of state IHE and ensure its functioning in the part of educational, scientific, scientific-technical, innovation and /or methodological activity); «the formation of the financial resources of the state IHE» (the process of receipt of revenues into special and general funds of state IHE for ensuring its functioning and carrying out educational, scientific, scientific and technical, innovative and / or methodical activity; «the using of financial resources of state-owned IHE» (the process of spending of the existed financial resources by state IHE in the areas determined by the legislation in order to ensure its functioning and the carrying out of educational, scientific, scientific and technical activities, technical, innovative and / or methodological activity). This eliminates terminological inconsistencies in the understanding of the objects of analytical calculations of the indicators of financing of the IHE. It have been identified the areas of analytical support of the financing system of the IHE activities, which include: 1) the formation of a multi-vector system of financing of the IHE activity on the basis of diversification of financial resources; 2) differentiation of goals of financing activities taking into account the activities of the IHE, users of their results, objectives of the activities; 3) use of the program-target method of financing; 4) optimization of the organizational structure of the IHE; 5) construction of organizational and managerial mechanisms and communication links of financing management; 6) development of internal standards and regulations for the selection and use of funding sources; 7) the formation of a system of accounting and information support management of the financing of the IHE. This allows us to determine the tasks of improving the processes of financing the activities of the IHE in the competitive conditions of the market environment. It have been developed the procedure of application of analytical procedures for assessing the effectiveness of the functioning of the IHE, which involves taking into account alternative sources of money in the context of increasing private financing through targeted training of specialists to order enterprises and organizations and expanding the nomenclature of providing additional educational services. The methodological provisions of the analytical assessment of the efficiency of the system of financing higher education institutions through the interrelation with the results of their activities, which are determined on the basis of rating assessments and directions of the diversification of sources of financial resources, are based on the methodology of benchmarking, which allowed the development of analytical models: the radar scheme of comparison of parameters which are included in the formation of a general assessment of the IHE; visualization of the location of the IHE in the consolidated rating and the amount of their financing; visualization of the model of the evaluation of the efficiency of the financing system of higher educational institutions in the context of the relationship «funding volume - place in the consolidated rating». It have been developed the conceptual principles of the statement of tasks of the analysis of financing the IHE ’s activity in relation to the consideration of the proposed principles of the combined financing of the IHE activity (controllability, innovation, social orientation, integration, adaptability) and the developed model of such financing on the basis of alternative sources in parallel with budget allocations, which allowed to propose the directions of analytical support of the system of financing of the IHE at the expense alternative sources and create a basis for assessing the effectiveness of financing in a competitive marketplace on the environment and achieve educational, scientific, social, economic and other objectives of the IHE. It have been expanded the understanding and structuring of alternative sources of financing of the activities of IHE in terms of their financial autonomy in order to provide an analysis of the financing of IHE activities by allocating among them two main groups, based on the status of such financing and legal principles for its implementation: 1) development and implementation of business-financing of the IHE activity; 2) participation of IHE in grant programs. This has made it possible to clarify the benefits and risks of using each group and the type of alternative sources in financing the activities of the IHE. The practical value of the results obtained. The theoretical positions and conclusions of the dissertation, revealing the essence, components and directions of analytical support for the planning, formationing and using of financial resources have the practical importance in the process of reforming the system of higher education in Ukraine and improving the mechanisms of activity of state IHE.

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