METHODS OF EDUCATIONAL INSTITUTION BUDGET FORMATION

Abstract

Currently, in the context of the transformation of the education system and, consequently, changing financing conditions, many budgetary institutions, like commercial enterprises, must independently manage their development. The extra-budgetary activities of organizations are a source of financial resources that enable them to efficiently carry out their statutory activities and implement their development strategy, ensuring high-quality services, decent salaries for all institution employees, and adequate material and technical equipment. The regulatory documents being developed to define planning methods and pricing for services provided are general in nature and do not take into account the complexity of integrating the financial flows of all structural divisions, the structural and functional characteristics of the educational institution, its competitiveness, as well as the climatic conditions, the demographic situation of the region, and the solvency of its population.