№ 4/2018

№ 4/2018

Nauk. pr. NDFI 2018 (4): 79–93

EDUCATION FINANCING

KORYTNYK Liliya ¹

¹SESE “The Academy of Financial Management”
OrcID ID : https://orcid.org/0000-0002-7241-9324

Structure of direct and indirect (general production) expenses of institutions of higher education

The article deals with the structure of direct and indirect (general production) expenses of institutions of higher education, forming the cost of educational services. The proposed improvement of the conceptual apparatus through the definition of terms absent in the legislation - “direct expenses” and “indirect (general production) expenses”. The elements of expenses are systematized and summarized taking into account the specifics of the activity of institutions of higher education. The classification of articles for the calculation of the production cost of educational services for all elements of expenses is given and the composition of expenses of each article of calculation is determined. Comparison of cost elements with the codes of economic classification of expenditures and accounting of higher education institutions has been made. In order to unify approaches to the formation of elements of expenses and articles of calculation of the production cost of educational services, ensuring the efficiency of information management and the possibility of combining it with the codes of economic classification and accounting accounts used by higher education institutions, the proposed classification of the articles of calculation is as follows: remuneration; deductions for social events; purchase of items, materials, equipment and inventory; payment for services of outsiders; business trip expenses; payment of utilities; amortization; other expenses. Determining the cost of educational services with the help of the proposed details of direct and indirect expenses and distinguishing items of calculation will enable higher education institutions to optimize the cost of educational activities and scientifically justify the price of educational services in order to successfully compete in the domestic and world educational markets.

Keywords:direct expenses, indirect (general production) expenses, expenses element, article of calculation, cost of educational services

JEL: Н83, М41

Korytnyk L. . Structure of direct and indirect (general production) expenses of institutions of higher education / L. Korytnyk // Наукові праці НДФІ. - 2018. - № 4. - C. 79-93.

Article original in Ukrainian (pp. 79 - 93)

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