Aleksandr Georgievich Losev 

Doctor of Physical and Mathematical Sciences, Professor, Head of Institute of Mathematics and Information Technology Department, Volgograd State University 

alexander.losev@volsu.ru 

Prosp. Universitetskiy, 100, 400062 Volgograd, Russian Federation 

Candidate of Physical and Mathematical Sciences, Associate Professor, Department of Applied Mathematics and Computer Science, Volzhsky Branch of Volgograd State University 

loseva-nat@yandex.ru 

40 let Pobedy St., 11, 404133 Volzhskiy, Russian Federation 

Vasiliy Valeryevich Tarakanov 

Doctor of Economic Sciences, Professor, Rector, Volgograd State University 

rector@volsu.ru 

Prosp. Universitetskiy, 100, 400062 Volgograd, Russian Federation 

Abstract. Implementation of priorities in higher education calls for significant improvements in the efficient use of university resources. These tasks require the development of relevant tools and methods to effectively manage various aspects of university performance. In this regard, the development and introduction of fundamentally new management algorithms plays a leading role. To date, however, there are very few mathematical models intended to analyze, forecast, and optimize performance, management and other processes in higher education. The work has been carried out within one of the areas of economics of education dealing with the development of strategic financial management methods and algorithms. Among other things, it significantly updates the financial and mathematical model for budgeting structural subdivisions of higher education institutions, which was developed and presented in the authors’ earlier publications. In particular, this paper presents a model for managing the part of a university structural subdivision’s budget which is intended to fund the logistics of the educational process. The model is based on the current norms and arrangements for university functioning, and, above all, the methodology for per capita financing. A series of articles written by scholars from Volgograd State University has developed a comprehensive and adequate financial and mathematical model for managing activities of higher education institutions. Its main components include the algorithms of building salary funds for professors, researchers, the teaching, engineering, technical and support staff of a structural subdivision and the algorithms of financing effective contracts of structural subdivision staff members. This article substantially supplements the model by a new algorithm for logistics of educational, scientific and technological activities of a higher education institution as a whole and its structural subdivisions in particular. The model for financing the logistics of educational activities can be used in any higher education institution, on the basis of an analysis of its educational programmes curricula. 

Key words: financial management of a higher education institution, mathematical model, structural subdivision budget, per capita financing, logistics.

Attachments:/1_Losev.pmd.pdf