Gulyaev P.V.Scientific-Research Institute of Regional Economy of North, North-Eastern Federal University named after M.K. Ammosov, Yakutsk, Republic of Sakha (Yakutia), Russian Federation petr_gulyaev@mail.ru
The article presents the research results of the methodology of normative per capita cost financing of institutions subordinate to the Ministry of Education and Science of the Russian Federation. The study puts forward a hypothesis that regional differentiation of costs of higher educational institutions is higher than the differentiation stated in the methodology of normative per capita cost financing offered by the Russian Ministry of Education and Science. The study includes the assessment of the adequacy of adjusting factors, which are applied in respect of the engineered cost by the following categories: "transport service cost", "utilities cost", "procurement of goods, works and services". Meanwhile, the adjusting factors for labor costs are in the form of regional coefficients and Northern allowances, and for public utilities and transport services by Federal districts they take into account the geographical location. According to the analysis results, the author concludes on the need to increase the values of the adjusting factors taking into account a rise in price and geographical location, which are applied to the North-Eastern Federal University named after M.K. Ammosov. In addition, in contrast to the existing methodology the author proposes to apply multiplying factors to tangible costs of higher educational institutions. The proposal bases on a retrospective analysis of the University's effectively incurred tangible cost structure. The optimization of the model will enable to reasonably increase the University's basic standard costs, which relate to public services provision in the sphere of education.
Keywords: fiscal security, normative per capita cost financing, model, standard cost, optimization
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