BUSINESS INFORM №12-2014

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Section: Finance, Money Circulation and Credit
UDC 336.531.1:37
Lysiak L. V., Dubovs’ka O. V.
Characteristics of Planning of Estimated Costs in the Institutions of Compulsory Education and Directions for its Improvement (p. 416 - 420)
The article is aimed at summarizing of characteristics of planning of estimated costs for institutions of compulsory education and substantiation of directions for its improvement. Relevance of defining the optimal amounts of financial resources, to ensure not only the current maintenance of institutions but also their maximum performance, high efficiency of implementation of educational activities and provision of quality educational services for the users, was substantiated. Characteristics of planning of estimated costs for institutions of compulsory education were considered. Composition and structure of the estimates of income of compulsory education institutions have been described. The main indicators for costs planning of an institution as well as payment terms in the expenditures section of an estimate, according to codes of the economic classification on both current and capital expenditures, were considered. Special attention was given to calculation of labor costs for an institution of compulsory education. Peculiarities of composing a tariff list and a staffing were also considered. Problematic issues of implementing the planning of estimated costs for compulsory education institutions have been allocated. Directions for improving the costs planning on the basis of performance indicators of institution of compulsory education have been proposed.
Keywords: institution of compulsory education, estimates of income and expenditure, planning by codes of economic classification, tariff list, staffing, performance indicators
Formulae: 1. Bibl.: 8.

Lysiak Liubov V. – Doctor of Sciences (Economics), Professor, Head of the Department, Department of Finance, University of Customs and Finance (2/4 Volodymyra Vernadskoho Str., Dnipro, 49004, Ukraine)
Email: [email protected]
Dubovs’ka Olena V. – Applicant, Department of Finance, Dnipropetrovsk State Finance Academy (12 Arzhanova Str., Dnipro, 49083, Ukraine)
Email: [email protected]

Article is written in Ukrainian
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Reference to this article:
Lysiak, Liubov V., and Dubovs’ka, Olena V. (2014) “Characteristics of Planning of Estimated Costs in the Institutions of Compulsory Education and Directions for its Improvement.” Business Inform 12:416–420.

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