Готовність керівника закладу освіти до самостійної фінансово-господарської діяльності як умова забезпечення якісної діяльності закладу

Abstract

The author of the study analyzes the problems of the low level of readiness of the head of the educational institution for independent financial and economic activity as one of the conditions for ensuring the quality of the institution. The author sees the main problems of the low level of competence of the heads of educational institutions in the low level of knowledge of the regulatory framework in matters of financial and economic activity, accounting, planning and budgeting, codes for the functional and economic classification of expenses, in poor orientation in the treasury service system, and the lack of skills of economic service of the institution, maintaining warehouse records, low level of knowledge and ability to organize procurement procedures, lack of well-established ideas about construction work, about the procedure for drawing up acts of acceptance of work performed, the rate of consumption of building materials. Having examined in detail the problems that the head of the educational institution faces in organizing the work of the institution in conditions of independent financial and economic activity as the manager of lower-level funds, the author has developed recommendations and a list of specific measures to increase the level of competence of the heads of educational institutions to eliminate further identified shortcomings, prevention of violations of fiscal discipline and measures to prepare the head for independent financial and business activities.