Abstract

 The article aims to justify the measures for organizing the formation and provision of information from the accounting system for the risk management process in order to ensure the stability and sustainability of the development of higher education institutions. The goal has been realized on the basis of the application of the methods of observation, comparison, analysis, synthesis, generalization and economic-statistical method. The made analysis allowed to determine the risks of non-fulfilment of information needs regarding the functioning of higher education institutions for each study group (applicants, students, participants, parents of students/applicants, administration, employers, customers of research projects, teachers, government, society, governing bodies), which made it possible to offer an organizational approach to the information support of risk management of educational activities. This approach covers corrective management actions (in terms of accounting functions) on each of the defined processes of the risk management system (admission process for higher education, planning the educational process, organizing the educational process, staffing educational activities), executives, responsible entities and output data. Taking into account the provisions of regulatory documents, scientists' developments and practical experience in risk management has allowed to determine the stages of risk management in educational activities of a higher education institution (risk analysis, risk assessment, direct risk management, risk monitoring, risk management reporting) indicating the role of accounting personnel in each of them. It has been substantiated that the main advantages of the proposed approach to information management of risk management of educational activities of higher educational institutions are the simplicity of use (provided with properly devised documentation), the complexity of the approach (coverage of all quality management system processes), responsiveness to identified risks; accounting structure of higher education institutions. It is proved that the proposals will contribute to the improvement of the accounting display of actions to minimize the risks of educational activities of higher educational institutions, thereby ensuring the strengthening of their competitiveness on the market of educational services.
Highlights
The reform of the Ukrainian educational policy, which is implemented under the aegis of the European Higher Education Area
To substantiate the application of specific management actions on the relevant processes of the QMS, the procedure for organizing information support for activities to minimize the risks of educational activities, indicating corrective management actions, executors, responsible entities and baseline data
The implementation of QMS as one of the factors of competitiveness in the market of educational services requires the implementation of effective risk management of educational activities, which should take into account the structure of such institution, features of the division of responsibilities and authorities, functioning process monitoring subsystems, and must be provided with operational accounting information
Summary
The reform of the Ukrainian educational policy, which is implemented under the aegis of the European Higher Education Area. The conducted questionnaire among the management staff of the HEI of Kyiv (7 respondents), Zhytomyr (5 respondents) and Uzhgorod (4 respondents) regarding the existing complications of activity attributed the insufficient funding to the major risks, losing in competition with other HEI, lack of positive dynamics in the growth of students It is under these conditions that the issues of quality assurance and monitoring of higher education are relevant. The strategy of educational activity in the field of QMS should be based on the reliable and true information that ensures the effectiveness of management decisions regarding the educational process, implementation of educational programs and standards of level training. Without properly presenting information on the available indicators of the HEI activity, it is impossible to calculate the consequences of such risks, and complicate the decision-making process
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