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ИД «Финансы и кредит»






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

Pozhidaeva T.A. Voronezh State University, Voronezh, Russian Federation

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


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

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November 2021