+7 495 989 9610, 9am6pm (GMT+3), Monday – Friday
ИД «Финансы и кредит»

JOURNALS

  

FOR AUTHORS

  

SUBSCRIBE

    
Economic Analysis: Theory and Practice
 

Complex financial analysis of an educational institution

Vol. 13, Iss. 25, JULY 2014

Available online: 29 June 2014

Subject Heading: Financial analysis

JEL Classification: 

Pages: 2-15

Endovitskii D.A. Voronezh State University, Voronezh, Russian Federation
rector@vsu.ru

Pozhidaeva T.A. Voronezh State University, Voronezh, Russian Federation
tap@umc.vsu.ru

Under the current conditions of budget cuts and considerable restraint of extra budgetary funds the national educational institutions have faced the problem of improving of their competitive advantages in order to gain the influx of financing. An Annual Report, including a substantial section devoted to financial analysis of the educational institution plays an important role in informing people interested in getting higher education or further vocational education about the institution's performance. Presently there are practically no methods of financial analysis of educational institutions including state government-financed ones. The paper offers methodical approaches to the complex financial analysis of educational institutions.

Keywords: financial analysis, educational institution, methods of analysis, wealth, current solvency of an educational institution, financial stability, endowment fund

References:

  1. Analiz finansovoi otchetnosti [Analysis of financial statements]. Ed. by O.V. Efimova, M.V. Melnik. Moscow, Omega-L Publ., 2004, 408 p.
  2. Endovitskii D.A., Isaenko A.N., Lubkov V.A. Ekonomicheskii analiz aktivov organizatsii [Economic analysis of the organization's assets]. Moscow, Eksmo Publ., 2009, 608 p.
  3. Endovitskii D.A., Liubushin N.P., Babicheva N.E. Resursoorientirovannyi ekonomicheskii analiz: teoriia, metodologiia, praktika [Resource-oriented economic analysis: theory, methodology, practice]. Ekonomicheskii analiz: teoriia i praktika – Economic analysis: theory and practice, 2013, no. 38, pp. 2–8.
  4. Kogdenko V.G., Krasheninnikova M.S. Osobennosti analiza novykh form bukhgalterskoi otchetnosti (balans i otchet o pribyliakh i ubytkakh) [Special aspects of the new forms of financial statements (balance sheet and income statement)]. Ekonomicheskii analiz: teoriia i praktika – Economic analysis: theory and practice, 2012, no. 18, pp. 18–32.
  5. Order of the Ministry of Finance of the Russian Federation “About the approval of the Instruction about an order of drawing up, submission of annual, quarter accounting reports of the public (municipal) budgetary and autonomous institutions” of March 25, 2011 № 33nю (In Russ.)
  6. Pozhidaeva T.A. Analiz finansovoi otchetnosti [Analysis of financial statements]. Moscow, KnoRus Publ., 2010. 320 p.
  7. Sheremet A.D., Negashev E.V. Metodika finansovogo analiza deiatel'nosti kommercheskikh organizatsii [Methods of financial analysis of business entities]. Moscow, INFRA-M Publ., 2003, 237 p.

View all articles of issue

 

ISSN 2311-8725 (Online)
ISSN 2073-039X (Print)

Journal current issue

Vol. 20, Iss. 11
November 2021

Archive