Abstract
The activities of universities are implemented in accordance with the strategic priorities of their development, in the conditions of expanding financial autonomy and uncertainty. The purpose of this article is to develop a methodology for assessing the strategic financial stability of the university, sub-stantiating its components, and carrying out a practical test of the express assessment of financial stabil-ity as an indicator of determining the financial potential of higher education institutions. The results of the study were tested based on financial information publicly disclosed on university websites for 2017–2022. The sample includes 35 HEIs that are similar and different in type, scale, and location. In order to achieve the defined goal, a review of literary sources related to solving the problem of strategic financial sustainability of universities was carried out; the analysis of the strategies of Ukrainian universities that were included in the research sample was carried out, the key directions of strategic development, which were laid in theirbasis, were determined and systematized; a methodology for assessing the strategic financial stability of the university was developed, which includes an express assessment of financial stability to assess the financial potential for achieving the strategic priorities of the development of higher education institutions and tools (a prospective plan for the need for financial resources; a model for the formation and distribution of financial resources; a model for calculating the cost of educational ser-vices, taking into account the costs of accreditation of educational programs; correlation of the interac-tion of financial, management accounting, rating and key performance indicators; monitoring of expected results in accordance with the terms of implementation of strategic development priorities), groups of indicators of current financial stability to assess the achievement of strategic objectives of higher education institutions; a practical approbation of the express assessment was carried out on the example of 35 HEIs of Ukraine and appropriate conclusions were drawn regarding the potential of implementing strat-egies
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