Problem aspects of forming of planned estimated indicators of budget institutions

Abstract

Introduction. The formation and development of market conditions in Ukraine have identified a number of issues related to the organization of accounting in the public sector of Ukraine. There is a very urgent problem in the area of the formation and realisation of institutions budget, including state higher education establishments, due to the use of obsolete rules and regulations. Having considered the change of approaches to the training of specialists with higher education, we have to revise and ground new regulatory indices which should be scientifically substantiated.

The present conditions of the state of higher educational institutions functioning are in strict competitive framework, and therefore, the problem of finding the ways to improve not only planning of their revenues and expenditures, but also abilities to use inner reserves of efficiency becomes very actual. In combination with the improvement of approaches to planning, the use of more effective managerial actions and decisions, which are directed at the optimization of revenues and expenditures, will provide an overall improvement of financial condition of educational institutions and increase qualitative indicators.

Purpose. The aim of the article is to improve organizational and methodical principles of the cost estimate planning process of budgetary institutions.

Methods (methodology). The general (abstraction, induction, deduction, systematic approach and synthesis) and special methods (comparison, graphical method, system approach – the study of trends in the performance of public institutions of higher education) have been used in the article.

Results. While constructing  the management accounting functioning scheme of the state higher education institutions, the problematic issues of financial supply, related to planning, formation and accounting, are considered by the author to be the important objects of control from the standpoint of management and actions optimization capabilities.

The inflation rate should be taken into account, as well as planning methodology of the correction of coefficient usage. Calculation of averaged expenditure norm has been suggested, in order to remove problems arising at the stage of planning and cost estimation, related to the calculation of the current imperfect calculation order of cost items. In order to make automatic calculation procedures due to the recommended algorithm of their calculation, the flowchart suitable for software development  has been formed.