Importance Under the conditions of implementing the new financial support mechanism for ensuring higher education on the basis of the State services subsidization, the issues of per capita standard calculation for higher education institutions assume special relevance. The article discusses the estimation methodology to define the appropriate parameters. Objectives The analysis aims to estimate the conformity of the applied calculation methodology to the requirements of budget financing sufficiency, transparency and equality of terms of financial security for the higher education establishments that provide similar services. Methods While reviewing the methodology for determining standard costs of provision of public services of higher professional education, I analyzed the basic iteration of calculation: the formation of cost groups for specialties and areas of training; definition of basic standard costs in terms of basic professional programs; application of adjusting factors to basic standard costs. The paper identifies significant differences in the levels of certain types of expenses and resulting basic value along the areas of training and specialties of different cost groups. The article calls attention to the fact that the adjusting factors, which take into account the impact of educational organization and appropriate program, are applied selectively, outside the common technical positions. Results Based on the analysis of methodological approaches, I point to the need to limit the gap between the amounts of basic standards in the areas of training and specialties, which are related to the first and last cost groups; enlarge the composition of expenditures to be included in the basic standard; increase the component of basic standard, etc. Conclusions and Relevance I emphasize the importance of consistent improvement of the methodological foundation of normative per-head financing of educational services as a condition of the efficiency of financial facility in ensuring of higher education.
Keywords: budget, normative, public services, per capita funding, higher education, higher education institution
References:
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