№ 11/2017

Fìnansi Ukr. 2017 (11): 7–20https://doi.org/10.33763/finukr2017.11.007

FINANCIAL AND ECONOMIC REGULATION

LOVINSKA Ljudmyla ¹, DANYLENKO Svitlana ²

¹Kyiv National Economic University named after Vadym Hetman
OrcID ID : https://orcid.org/0000-0001-5427-7185
²Ministry of Education and Science of Ukraine

Funding governmental services in the context of terminology definition

The authors investigate the approaches to the specification of the definition of services in the legislation which regulates various fields of the public sector of the economy, taking into account the sector specifics. Distinctive features of the sector definition of services that will affect the formation of funding and value calculation mechanisms (on the example of educational services) are established. The authors suggest their own definition of educational services for applicants for certain level of higher education in accordance with the educational standards and activity that reveals the essence of the service for its recipient. This definition interprets the services for the educational institution as the satisfaction of the recipient’s demand, the process of providing the service. The research is conducted on the example of educational services provided by higher educational institutions (universities) of the III-IV accreditation levels and on the basis of calculations of the average cost of training bachelor, master, postgraduate and doctoral students of higher educational institutions (universities) of Ukraine for 2015–2016, conducted by the State Educational Scientific Institution “Academy of Financial Management” under the instruction of the Ministry of Education and Science of Ukraine.

Keywords:legislation, governmental services, educational services, funding, cost

JEL: H89, I0, K10

Lovinska L. . Funding governmental services in the context of terminology definition / L. . Lovinska, S. Danylenko // Фінанси України. - 2017. - № 11. - C. 7-20.

Article original in Ukrainian (pp. 7 - 20)

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doi.org/10.33763/finukr2017.02.012