ІНФОРМАЦІЙНІ АСПЕКТИ ПОРІВНЯЛЬНОГО АНАЛІЗУ ВИКОРИСТАННЯ КОШТІВ У СФЕРІ ФАХОВОЇ ПЕРЕДВИЩОЇ ОСВІТИ

Abstract

This article presents a comparative analysis of the financial support of professional non-tertiary education institutions (PNTEIs) managed by the Ministry of Education and Science of Ukraine (MESU) during the armed aggression of the russian federation. To achieve the research objective, the authors systematised and summarised financial and economic reporting data submitted quarterly to the State Scientific Institution "Institute of Educational Analytics". The data was analysed at the level of PNTEIs, regions, and the MESU system as a whole. The public funds for the budget programme "Training of personnel by professional non-tertiary education institutions" are presented at the PNTEI level, regionally, as well as for the MESU system. In the course of the study, the methods of systematic data generalisation; statistical and comparative analysis; graphical and tabular methods, etc. were used. The main indicators, including the number of PNTEIs, students, teaching and research staff, administrative and support staff, labour costs, and scholarships, were analysed in the regional context. The average monthly salary of pedagogical and non-pedagogical employees, as well as the average annual cost of training one student of professional non-tertiary education, is calculated. It is proved that in the conditions of insufficient funding from the state budget, it is necessary to raise funds from other sources with mandatory compliance with the principles of transparency and efficiency of their use. The focus is on developing a comprehensive system to optimise the costs from general and special funds, ensuring high-quality training for specialists in professional non-tertiary education.