№ 1/2017

Fìnansi Ukr. 2017 (1): 10–0

FINANCIAL AND ECONOMIC REGULATION

VITRENKO Yurii ¹

¹Institute of higher education

Сosts and education services prices

Abstract. The article states that the current system of public financing of education, which includes budgetary expenditures on “maintenance of educational institutions”, does not correspond to the conceptual foundations of a market economy established in the System of National Accounts 2008 (SNA 2008) according to which education is recognized as one of the 21 types of economic activity the results of which are calculated on the basis of methodological provisions of SNA in terms of value. The article contains some statistics of educational services in Ukraine in accordance with the requirements of the SNA 2008, which shows their significant place in the total value of all goods and services. A steady upward trend in their growth of value is noted in the article as well. It is stated that the current mechanism of state funding of Ukrainian education does not have any sound methodology for determining the cost of educational services in a market economy. The article offers the analysis of statistical data that characterize the value and structure of educational services in Ukraine, the gross value added (GVA) of the economic activity “Education” and some other types in the total output of goods and services, expenditures of the consolidated budget of Ukraine to finance education in general and the economic budget classification. Definitions of the 2008 SNA basic prices, producer’s prices and bid prices are given. The terms of production and provision of educational services, a methodological base for calculating actual and estimated cost of educational services are proposed. The critical analysis of the main regulatory legal acts of Ukraine governing the calculation of the cost of training staff and specialists is provided. The proposed definition of “educational services” should be the basis for calculating the cost of educational services, their prices, standards of education; for a general formula of calculating the cost of educational services. The major activities on the development and introduction of state regulations of financial relations in Ukraine, specific normative legal acts will help to solve the problem of lack of evidence-based definition of the cost of educational services in a modern market economy.

Keywords:educational service, cost and prices of educational services, education standards, System of National Accounts 2008.

JEL: E31, I21, I25.

Vitrenko Y. . Сosts and education services prices / Y. Vitrenko // Фінанси України. - 2017. - № 1. - C. 10-0.

Article original in Ukrainian (pp. 10 - 25)

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