The influence of indicative cost on the formation of financial potential of higher education institutions in Ukraine

Анотація

The introduction of innovations in the financial management of higher education institutions (hereinafter – HEIs) is taking place along with other changes in the educational and scientific field and is an important issue today. One of the innovations is the Procedure for the formation of minimum tuition fee for higher education on the basis of indicative ownership, which extends to 38 most popular specialties. The influence of state regulation of the minimum level of the cost of paid educational services for specialists training in some popular specialties on the formation of the financial potential of HEIs is investigated in this paper. The amount of tuition fees for students and indicators of the admission campaign in 2020/2021 academic year of some state HEIs in Lviv region is analyzed. Comparing them with the data of previous academic year, we can see that in HEIs where the cost significantly increase due to the indicative cost use, the number of entrants to the paid form of education are reducing. For comprehensive vision, considerable attention is paid to the national demographic and political situation, as well as to the approaches to higher education funding. The level of actual budget expenditures for the preparation of one applicant for higher education in different state HEIs is analyzed. It is revealed that entrant's demand directly depends on the cost of education. And the financial potential of HEIs which is formed, in particular, through paid educational services depends on the number of enrolled students who will study at the expense of individuals and legal entities. We believe that while forming the price offer and establishing the final cost of training specialists in all specialties in HEIs, in addition to considering all costs of providing services, it is necessary to take into account the situation on the market of educational services and analyze supply and demand for each specialty. It is concluded that the continued application of regulation rules of a reasonable price for education will contribute to the development of competitive educational environment, increase the responsibility of participants in the educational process, and will contribute to financial stability of HEIs.

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