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Finance and Credit
 

The composition and the structure design of the educational organizations budgetary standards of per head financing

Vol. 15, Iss. 36, SEPTEMBER 2009

Available online: 6 November 2009

Subject Heading: BUDGETARY

JEL Classification: 

Volkova O.N. Ph.D., professor, The Higher School of Economics (Saint-Petersburg branch, International Accountancy Department)
volkova@rambler.ru

Paper is dedicated to the formation of the group standards for the financing of educational organizations (EO). The application of principle of differentiation with the simulation of the system of standards is substantiated; are examined the possibilities of consideration in the models of various differentiating signs - type of EO and of educational program, form of tuition, territorial arrangement and others. The expediency of application and approaches to the calculation of a quantity of units of rate setting for the different versions of the models of standards is discussed. Is introduced the concept of the calculated indicator of the reduced number, which integrates the signs of educational programs into the standards of financing.

Keywords: per head standard; per head financing; standard of financing; model; education; educational organization; budget; the differentiating signs; estimated indicator; reduced number

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ISSN 2311-8709 (Online)
ISSN 2071-4688 (Print)

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