Loseva N.V.Volzhsky Institute of Humanities, Branch of Volgograd State University, Volzhsky, Volgograd Oblast, Russian Federation loseva-nat@yandex.ru
Importance Whereas educational programs adopted per capital financing in 2011, it raised the need in new economic analysis methods and algorithms for financial management of educational institutions. It is necessary to create a method for generating the payroll of academic and teaching staff, and financial support to individual and effective contracts of scientific and teaching personnel. Objectives The research devises a financial and mathematical model to assess the percentage of regulatory finance educational institutions remit to the payroll, and creates the relevant methods for allocating the payroll among units engaged in the education process. Methods The research draws upon methods of a financial and systems analysis, and modeling of complex systems. We propose a model to generate the payroll of academic and teaching staff. Results The research mainly results in a descriptive and optimization model and a respective payroll generation model for educational institutions, as well as a method for payroll allocation among departments. The model also lays the basis for financial support to individual and effective contracts of academic and teaching personnel in various educational institutions. Conclusions and Relevance The proposed payroll generation model addresses the non-transparency and inadequacy of assessing the regulatory finance contributed to payroll, conflict-free allocation of payroll and increases the efficiency of financial management in educational institutions.
Keywords: regulatory, per capita financing, percentage, standard, educational institution
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