Analysis of the state order and budget expenses for its funding

Authors

DOI:

https://doi.org/10.15587/2706-5448.2021.242639

Keywords:

funding model, budget expenditures, higher education, state order, allocation criteria

Abstract

The object of the research is the budget expenditures for the state order funding. One of the most problematic places is, on the one hand, the lack of financial resources, and on the other hand, the low efficiency of their allocation. Using the method of vertical and horizontal analysis, the expenditures of the consolidated budget for higher education are explored by the example of Ukraine. It was found that the share of the consolidated budget of Ukraine for higher education in % of GDP is one of the largest in Europe, however, the amount of funding is insignificant in monetary terms, which makes it impossible to improve the quality of higher education. The amount of the state order for training of specialists and expenditures of the consolidated budget are analyzed. On the basis of the results of the analysis of the legislation, the impact of elements of the system of formation and state order placement on its effectiveness is assessed. During 2012–2020, the consolidated budget expenditures tended to increase (except for the crisis of 2020, when there was a general economic growth disruption). At the same time, the number of budget places reduced annually until 2018. The analysis of the system of the state order allocation showed that during 2012–2020 it had been changed several times. The main advantages and disadvantages of the system of state order allocation at the stages of its transformation are identified in the paper. Until 2015 the state order allocation was carried out manually. Since 2017 a mechanism for state order addressing has been introduced. In 2020 the mechanism of cost allocation between higher education institutions was changed and indicative prices were introduced. Due to the analysis of the conditions of state order allocation and cost allocation between higher education institutions, it is possible to take into account the main factors that contribute and block the efficiency and effectiveness of funding the higher education system in Ukraine

Author Biographies

Victor Chentsov, University of Customs and Finance

Doctor of History Sciences, Doctor of Public Management and Administration Sciences, Professor, First Vice-Rector

Olha Hryhorash, University of Customs and Finance

PhD, Associate Professor

Department of State, Local and Corporate Finance

Tetiana Hryhorash, University of Customs and Finance

Senior Lecturer

Department of State, Local and Corporate Finance

References

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Published

2021-10-18

How to Cite

Chentsov, V., Hryhorash, O., & Hryhorash, T. (2021). Analysis of the state order and budget expenses for its funding. Technology Audit and Production Reserves, 5(4(61), 19–24. https://doi.org/10.15587/2706-5448.2021.242639

Issue

Vol. 5 No. 4(61) (2021): Economics of enterprises. Macroeconomics

Section

Development of Productive Forces and Regional Economy: Original Research

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Copyright (c) 2021 Victor Chentsov, Olha Hryhorash, Tetiana Hryhorash

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