Home  Journals  Finance and Credit  37(373) - 2009 October

Design of the unit per head financing budget standard model for the educational organizations

Available online: 11 November 2009

Subject Heading: BUDGETARY FINANCING

JEL Classification: 

In the paper are examined possible approaches to the simulation of the unit (individual) standards of the budget financing of educational organizations (EO). Are discussed the advantages, weaknesses, problems with the formation in the practice of the regional budgetary processes of the different types of the expenditure standards models for the trainee and per other units of rate setting. The particular attention is given to per head standards, formed as the sum of expenditures for the instruction of one trainee according to the concrete educational program. As most convenient in the practical use is set the model of standard, based on the calculation of labor costs of EO.

Keywords: per head standard; per head financing; standard of financing; unit standard; model; education; educational organization; activity based approach

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

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