№ 3/2018

№ 3/2018

Nauk. pr. NDFI 2018 (3): 18–36https://doi.org/10.33763/npndfi2018.03.018

EDUCATION FINANCING

LOVINSKA Ljudmyla ¹, PARASIY-VERGUNENKO Iryna ²

¹Kyiv National Economic University named after Vadym Hetman
OrcID ID : https://orcid.org/0000-0001-5427-7185
²Kyiv National University of Trade and Economics
OrcID ID : https://orcid.org/0000-0001-6506-6965

The cost of educational services as the basic indicator of distribution of budget funding among higher education institutions

The article substantiates the need to improve the order of determining the approximate average cost of training per student through improving the structure of training costs as the basic indicator of budget funding distribution by governmental customers among higher education institutions (HEIs); the issues of priority importance for the discussion related to the formation of the approximate average cost of training per customer of educational service are determined (cost structure, calculation unit, lack of the industry legislative base for labour and material costs and modern software for cost accounting in accordance with national standards); the analysis of elements of training costs per student in accordance with the Methodology for calculating the approximate average cost of training per qualified worker, specialist, postgraduate student, doctoral student, approved by the Cabinet of Ministers of Ukraine Decision (dated 20.05.2013 № 346), and in accordance with the provisions of the National Public Sector Accounting Standard 135 "Expenses" is carried out. On the basis of the cost and functional analysis, it is proposed to include in core elements of the cost of educational service for industrial higher education institutions: remuneration; social benefits costs; material costs; depreciation; other costs, for multi-industrial – direct labour costs; direct material costs, other material costs; and indirect costs. It is stressed that the method of determining the approximate cost of training per customer of educational services should become the basis for the formation of the concept of normative financing of educational services based on the formula distribution of budget funds among individual higher education institutions. This will enhance the transparency and objectivity of this process and determine a single approach for all higher education institutions considering the specifics of educational process by speciality and area of training.

Keywords:higher education institution, government order, funding, educational service, cost, cost item, element of cost

JEL: Н52, Н75, І22, І23, І28

Lovinska L. . The cost of educational services as the basic indicator of distribution of budget funding among higher education institutions / L. . Lovinska, I. . Parasiy-Vergunenko // Наукові праці НДФІ. - 2018. - № 3. - C. 18-36.

Article original in Ukrainian (pp. 18 - 36)

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