Peculiarities of budgeting in a classical university as a condition of financial autonomy

Igor Liutyi, Olga Bilyavska

Анотація


Introduction. The article is devoted to the examination of the new approaches in management of finances at classical universities, namely - the introduction of results-oriented budgeting. The relevance of this study is enhanced by the fact that budgeting technologies can be effectively used in terms of financial autonomy of universities, which necessitates the reorientation of the entire management system to achieve strategic development goals and align the development of classical universities with available funding.

Purpose of the research. The purpose of the paper is to determine the methodological features of the introduction of result-oriented budgeting technologies in classical universities of Ukraine.

Results. The methodological approaches to the introduction of budgeting technologies in classical universities of Ukraine in terms of financial autonomy are enhanced. The essence of the concept of budgeting is analyzed. The role of the organizational component in the introduction of result-oriented budgeting is highlighted. The process of distribution of financial powers and responsibilities by financial decision-making centers is described. The range of persons responsible for making financial decisions is determined. Approaches to the analysis of budget execution in general at the university are offered, in particular it is reasonable to perform the analysis in four directions: on items of the social block; on items of innovative and technical development; on items of communication and mobility of employees; on other current expenses. The received analytical reports on execution of budgets of structural divisions (institutes, faculties, etc.) are transferred for further work to service of internal financial audit. The result of control procedures should be envisioned in a set of measures aimed at eliminating negative trends in the development of each structural unit, a list of liable individuals (with proposals to eliminate identified violations), and factors that have the most significant impact on the financial condition of the institution. Thus, the introduction of results-based budgeting will not only allow for effective planning, but also for a more prudent approach to the implementation of estimates


Ключові слова


budgeting; result-oriented budgeting; budget of structural subdivision; financial autonomy; classical university

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Посилання


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DOI: https://doi.org/10.35774/visnyk2021.02.039

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