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Information × Registration Number 0219U000881, 0118U000278 , R & D reports Title Management of budget expenditures (expenses) for higher education services: methodology, organization, information and analytical support popup.stage_title Head Lovinska Liudmyla Gennadyevna, Registration Date 11-03-2019 Organization State Educational-Scientific Establishment "The Academy of Financial Management" popup.description2 HIGHER EDUCATION INSTITUTION, DIRECT COSTS, INDIRECT COSTS, ELEMENTS OF COSTS, COST ITEM, COST UNIT, COST OF EDUCATIONAL SERVICES, EDUCATIONAL SERVICE, OBJECT OF COSTING, CALCULATION UNIT, ECTS CREDIT, THE COMPLEXITY OF THE EDUCATIONAL PROCESS, IN KIND MEASURES OF EDUCATIONAL SERVICES. The object of the investigation - the process of providing educational services and their cost estimation. The objective is the improvement of information support for decision-making for the Ministry of Education and Science of Ukraine regarding the order for funding the higher education institutions on the basis of the formula distribution of the budget resources, taking into account the cost of training for one applicant of educational service. Research methods: empirical, empirical and theretical in particular: ABC analysis, graphic techniques; coefficient analysis, modeling methods; analytical and structural groupings, methods of associations and analogies, functional and cost analysis, etc. The research results and their novelty: The terminology in the area of educational services is specified and improved; new methodological approaches for calculation of the cost for one bachelor, master, postgraduate student, doctoral student are developed; new innovative methodology for this calculation is suggested in accordance with the provisions of NPSAS 135 "Expenses"; the draft of the Methodological Recommendations for the calculation of approximate average cost for preparation of one bachelor, master, postgraduate student, doctoral student. Scope – research results can be used by the Ministry of Education and Science of Ukraine for the formula distribution of the budget resources for funding the higher education institutions, and also in the process of development of management accounting system in higher education institutions on the basis of the unified methodological principles of funding, cost accounting and cost calculation for educational services. Product Description popup.authors Баланда А.Л. Богдан І.В. Закорко О.П. Коритник Л.П. Ловінська Л.Г. Парасій-Вергуненко І.М. Попко В.О. Тертиця Ю.Л. Токарєва С.В. Харчук Ю.Ю. Ходзицька В.В. popup.nrat_date 2020-04-02 Close