№ 2/2017

Fìnansi Ukr. 2017 (2): 12–26https://doi.org/10.33763/finukr2017.02.012

FINANCIAL AND ECONOMIC REGULATION

LOVINSKA Ljudmyla ¹

¹Kyiv National Economic University named after Vadym Hetman
OrcID ID : https://orcid.org/0000-0001-5427-7185

Determining the cost of educational services

It is proved that education reforming requires a comprehensive approach and should provide not only the improvement of the methodology for calculating the cost of educational services, but also methodologies for budgeting and costs accounting of educational services. In the context of sustainable development goals defined by the UN General Assembly in 2015 and conceptual approaches to education reform in Ukraine, a critical analysis of the current regulatory framework for the calculation of the approximate average cost of training per one qualified worker is held in the article. Positive aspects of this regulatory framework are defined and, comments on its improvement are made. It is noted that Methods for calculating the approximate average cost of training per qualified worker, specialist or postgraduate approved by the Cabinet of Ministers of Ukraine. No. 346, May 20, 2013 provides the application of economically grounded cost and norm rates that must have a progressive effect on the validity of education funding indicators and on the applicability of the cost of training per specialist as the basis for the medium-term budget planning. Also it provides a unified approach to the structure of the cost of training and the order of the calculation for all categories of students. In calculations the method considers the cost of professional training requirements of a certain level through labor costs of employees who provide training of a specialist. To improve this method it is advisable to: bring the approximate average cost calculations to the actual information base – costs accounting based on national and international standards taking into account features of regulatory framework of budgetary institutions – budget legislation; clarify the terminology used in the calculation, natural and cost parameters of educational services; develop a sectorial classification of expenses that must be included in the cost of services; clarify approaches to the provision of national standards of educational services and priorities of the state order; justify and determine the methods used in the calculation.

Keywords:educational services, educational funding, the estimated average cost, calculation procedure, educational institutions

JEL: E31, T21, T22

Lovinska L. . Determining the cost of educational services / L. . Lovinska // Фінанси України. - 2017. - № 2. - C. 12-26.

Article original in Ukrainian (pp. 12 - 26)

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