Losev A.G., Loseva N.G., Tarakanov V.V. The mathematical model for budgeting of structural subdivisions of higher educational institutions
Aleksandr Georgievich Losev
Doctor of Sciences (Physical and Mathematics), Professor, Dean of Mathematics and Information Technology Department, Volgograd State University
Prosp. Universitetsky, 100, 400062 Volgograd, Russian Federation
Nataliya Vladimirovna Loseva
Candidate of Sciences (Physical and Mathematics), Associate Professor, Department of Applied Mathematics and Computer Science, Volzhsky Branch of Volgograd State University
40 Let Pobedy St., 11, 404133 Volzhsky, Russian Federation
Vasiliy Valeryevich Tarakanov
Doctor of Sciences (Economics), Professor, Rector, Volgograd State University
Prosp. Universitetsky, 100, 400062 Volgograd, Russian Federation
Abstract.
The objectives of modernizing the management system of educational institutions are particularly relevant nowadays. Primarily, this is due to the fact that there is now both an opportunity and a need for making the Russian education system a spur to the country’s economic growth, welfare, competitiveness and national security. The two major guidelines for education modernization are indicated as updating the content of education and the economics of education. The core task of the latter direction is to enhance the effectiveness of education. To achieve an optimal balance of organizational, financial and other resources of higher educational institutions, to implement their strategic development plans and to meet their targets, it is necessary to develop innovative methods of economic analysis and algorithms of financial management for both an educational institution as a whole and its structural subdivisions in particular. This study is primarily aimed at devising an economic and mathematical model for budgeting structural subdivisions of higher educational institutions engaged in research, educational, pedagogical and economic activities. The practical implementation of the model will contribute to improved performance in basic fields of university activities, as well as to its higher efficiency indicators in general. The proposed methodology of budgeting the structural subdivisions of higher educational institutions takes into account the specificity of the educational process organization, curricula and syllabuses, department and institute plans of research work, long-term development plans, as well as the strategic development plan of an educational institution as a whole.
Key words: algorithms of financial management of a higher educational institution, budget of a structural subdivision, per capita normative financing, model of building the salary fund.
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