№ 4/2018

Fìnansi Ukr. 2018 (4): 56–74https://doi.org/10.33763/finukr2018.04.056

FINANCIAL AND ECONOMIC REGULATION

SUSHKO Nataliia ¹, DANYLENKO Svitlana ²

¹expert in PFM and Accounting Project "EU for Stronger Public Finance Systems of Local Governments"
OrcID ID : https://orcid.org/0000-0003-2603-2871
²Ministry of Education and Science of Ukraine

Improving the regulation of public expenditure on higher education services

Growth in the current stage of the economic development demands various types of educational services, and increased requirements for their quality determine the effective management of the provision of educational services by higher education institutions (HEI). The aim of the study is to substantiate approaches to the areas of reforming planning, accounting and monitoring the provision of educational services by HEI. Information basis of the paper is the normative legal acts, materials of scientific periodicals. During the research, general scientific methods of structural-logical analysis, comparison and induction are used. To achieve this goal, the essence of the educational service is considered in two aspects: 1) the activities of higher education institutions (HEI), 2) marketing. The differences of the educational service from other types of services, as well as the financial and product aspects of its consumer value, are determined. The authors define non-financial indicators affecting the product value and the cost of the educational service, namely: the number of ECTS credits, the number of scientific and pedagogical, pedagogical and maintenance personnel, their qualifications; standards for material and technical and information support of the educational base. It is proved that the object of calculating the educational service is the preparation of a student by a certain educational program, and the calculating unit is a credit. A comparative analysis of the regulatory and legal framework for the planning of educational activities is carried out. The study highlights certain advantages and disadvantages of the current methodology for calculating the estimated average cost of training one specialist, which made it possible to scientifically justify the need to revise the structure of the costs of the educational service and develop a methodology for calculating its planned and actual cost and improving primary accounting by introducing national standards, given industry specificity. To improve information support for planning and internal control over the process of providing educational services, the structure of methodological recommendations on the accounting of individual assets, liabilities, revenues and costs
of HEI is proposed. To increase the efficiency of using the funds involved in the process of providing educational services, the internal control procedures carried out at the level of the Ministry of Education and Science of Ukraine are detailed by stages, types and risks.

Keywords:educational service, higher education institutions, object of the calculation, cost unit, accounting, national standards, spending units, internal control

JEL: H60, M41, M42, M48

SUSHKO N. . Improving the regulation of public expenditure on higher education services / N. . SUSHKO, S. Danylenko // Фінанси України. - 2018. - № 4. - C. 56-74.

Article original in Ukrainian (pp. 56 - 74)

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