Structural-dynamic income analysis budgetary educational institution received from provision of educational services

Abstract

Importance: using the tools of structural-dynamic analysis, specialists responsible for generating income within a structural unit of a budgetary educational institution can assess the impact of the implementation of individual educational programs, both on the income of the institution as a whole, and on other indicators of the functioning of a business entity. Such indicators include the labor intensity of providing educational services, material intensity, cost of providing educational services, and the profitability of educational services. Using an integrated approach to analyzing the generation of income from the provision of paid services will make it possible to respond flexibly to changes in the range of these services, the structure of the main educational program, the student population, and forms of training. Assessing the effectiveness of the assortment and structural policy of a budgetary educational institution will allow us to identify reserves for growth in total annual income. Purpose: conduct a structural and dynamic analysis of the income of a budgetary educational institution received from the provision of educational services, including by type of financial support for educational activities. To identify factors that influence the adjustment of income from the provision of educational services, which is due to changes in the range and structure of the main educational programs that form the assortment portfolio of the institution. Research design: the possibilities of using tools for structuraldynamic analysis of the income of a budgetary institution are based on the detailing of the analysis task and the identification of objects of analytical work. The high level of quality of educational services provided contributes to an increase in demand for the services of a budgetary educational institution, which leads to an increase in income from educational activities and helps to maintain the institution’s competitive position in the educational services market. Results: a structural and dynamic analysis of the income of a budgetary educational institution received from the provision of educational services was carried out. Income analysis is carried out in accordance with the share of individual structural divisions providing educational services, including by type of financial support for educational activities. The authors identified the tasks of analytical work, substantiated the objects of structural-dynamic analysis of the income of a budgetary educational institution, and highlighted the features of the analysis of the structural and assortment policy for the implementation of basic educational programs.