Methodical approach to the distribution of budget expenditures for the organization of the educational process in general secondary education institutions

Лойко, Валерія Вікторовна and Поздєєва, Катерина Вікторівна (2021) Methodical approach to the distribution of budget expenditures for the organization of the educational process in general secondary education institutions Ефективна економіка (1). ISSN 2307-2105

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Abstract

The article is devoted to the research of the methodical approach to the distribution of budget expenditures for the organization of the educational process in general secondary education institutions. It was found that funding for the organization of the educational process in general secondary education institutions takes place in the morning of budgetary and extra-budgetary funds. Budget funds, which make up the majority of financial resources of general secondary education institutions, include funds allocated from local budgets. Extra-budgetary funds of general secondary education institutions include: funds received by the institution for the provision of additional educational services, funds of voluntary contributions of parents through various special funds and charitable assistance of sponsors. The distribution of budget funds for each individual institution of general secondary education is in accordance with the standards of accrual per student, which is not the only one in Ukraine. The method of distribution of budget expenditures for the organization of the educational process in general secondary education institutions is proposed, which provides for determining the level of budget security of 1 student of a separate general secondary education institution in terms of creating and maintaining conditions for the educational process. for the maintenance of the educational institution and the provision of the educational process. The approbation of the offered technique for establishments of general secondary education of establishments of all districts of Kyiv is carried out. It is concluded that different amounts of funding per student in different districts of Kyiv. The Statgraphics XVIII Centurion statistical analysis program established the relationship between the amount of budget funding for a general secondary education institution and the number of students. This dependence is not straightforward, but is described by another type of mathematical model.

Item Type: Article
Additional Information: НМБ: Index Copernicus (ICV 2015:40.75), Google Академія, OCLC WorldCat, We are Crossref Member, OpenAccess
Uncontrolled Keywords: National economy; budget expenditures; educational process; general secondary education institution; model; efficiency
Subjects: Статті у наукометричних базах > Index Copernicus
Статті у журналах > Фахові (входять до переліку фахових, затверджений МОН)
Divisions: Факультети > Факультет інформаційних технологій та управління > Кафедра фінансів та економіки
Depositing User: Валерія Вікторівна Лойко
Date Deposited: 01 Feb 2021 14:51
Last Modified: 01 Feb 2021 14:51
URI: https://elibrary.kubg.edu.ua/id/eprint/34514

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