METHODOLOGICAL AND METHODS PRINCIPLES FOR CALCULATING THE COST PRICE OF EDUCATIONAL SERVICES

Abstract

Introduction. Reforming the public financial management system envisages a transition from the mechanism of retention of public sector entities to the financing of quality public services and performance management. This causes a change in the ideology of the distribution of budget funds between public sector actors. The key indicator that characterizes the efficiency of public resources and provides an assessment of the activities of any entity is the aggregate costs that form the economic indicator "cost". However, the problems of methodological and methodological nature in the formation of the cost of public services to ensure a rational and reasonable amount of funding and effective management of the use of budget funds remain unresolved. Purpose. The purpose of the article is to study the methodological and methodological features of the formation of the cost of educational services to provide economic justification of public funding for free economic development and promote effective management of budget funds in the field of education. Method (methodology). Method of system analysis, methods of causal analysis, tabular method. Results. The conceptual and terminological apparatus used in the process of calculating the cost of training specialists has been improved, which specified the study of the technological process of calculating educational services and became the basis for determining the constitutive indicators for calculating their value. The expediency of determining universal approaches to the method of cost accounting and costing within the main administrator of budget funds, taking into account the industry characteristics and technology of production activities. It was established that the most acceptable for institution of higher education of all the studied methods is out-of-order, revealed the essence of out-of-order method and determined the sequence of out-of-order calculation, which allowed to establish the feasibility of calculating educational services in stages (stages) within the order. In this case, the stages (stages) are directly the academic years as technological processes of the production cycle of training. This approach will ensure the formation of the total cost of educational services for the entire period of the production cycle within the "order", as well as allow to determine the actual cost, which will establish the optimal, cost-effective cost of training, provide accounting and analytical relevant information for decision-making on the quality and economic feasibility of providing a certain type of educational services.