PARAMETRIC ANALYSIS OF THE BUDGETARY AND ESTIMATED FINANCING OF THE VOCATIONAL AND TECHNICAL EDUCATION INSTITUTION CITY OF KAMIANSKY

Abstract

In the article analyzes theoretical and practical aspects of financial support of educational institutions in Ukraine. It has been established that since 2014, the state has not been able to ensure the implementation of the amount of funding at the level of 7 percent, as stipulated in the Law of Ukraine "On Education", although in recent years, this indicator has been maintained at a stable level – 6 % of GDP. The state of financing education in Ukraine by components of the education system (preschool, full general secondary, professional (vocational-technical), higher, post-graduate) was considered. The main sources of financial support of institutions of professional (vocational and technical) education in Ukraine have been determined.
 A parametric and prospective analysis of the coefficients of the budget-estimated financing of the vocational and technical education institution of the city of Kamiansky was carried out. It was established that during the studied period, budget funding gradually increased; the general structure of financial support is actually stable; the total amount of current expenses increased; there are no capital expenditures, which is due to the deficit of the budget of Ukraine for relevant measures; cash and actual expenses demonstrated the targeted spending of budget funds in accordance with estimated allocations; the projected growth of general fund expenditures for the next year is 15.5%.
 A number of promising directions for improving the system of financial support and development of vocational (vocational-technical) education institutions in Ukraine are proposed, including: improvement of the legal framework for vocational (vocational-technical) education in accordance with modern legislation, which will make it possible to clearly distribute powers from management and financing of professional (vocational and technical) education institutions at each level and introduce responsibility for the irrational use of resources; completion of the transfer of vocational (vocational and technical) education institutions from state to communal ownership and transition to financing from regional budgets of vocational (vocational and technical) education institutions located on the territory of cities of regional importance – regional centers; involvement of the private sector of the country's economy in cooperation with the state within the framework of public-private partnership, etc.