Methods for Analysis of Efficiency of Use of Financial Resources by Higher Education Institutions in the Public Sector
Journal Title: Бізнес Інформ - Year 2016, Vol 4, Issue
Abstract
The article is concerned with developing methods for analyzing the financial resources by the public higher education institutions, thus giving possibility for improving the results of the activities of educational institutions. All the components of methods for analyzing financial resources of the higher education institutions in the public sector have been provided, analysis indicators (income and use of financial resources) have been identified, an analysis of efficiency of using the available financial resources of a higher education institution has been carried out. The provided methods have been tested using the credentials of one contemporary institution of higher education in the public sector. Application of these methods creates the opportunity to carry out a thorough analysis of efficiency of use of financial resources by higher education institutions. The use of findings by managers of higher education institution will contribute to effective decision-making, as well as management and reasonable expenditure of budgetary funds.
Authors and Affiliations
Olena Otkalenko
Keywords
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