Development of theoretical and methodological provisions of analysis of the financial sustainability of universities

Abstract

Purpose: the article examines the content of the financial stability of universities through the system of indicators by which it is characterized. Discussion: an updated definition of financial stability is provided, a set and content of indicators for its analysis is determined, taking into account the specifics of the activities of universities. Results: the author proposed a refined definition of financial stability, which makes it possible to link the theoretical understanding of it with the procedure for calculating indicators, which makes it possible to substantiate the typology of financial stability of a particular economic entity. The composition and content of indicators for analyzing the financial stability of universities in the context of the peculiarities of accounting facilities of public sector organizations have been determined. The disclosed content of the indicators used in analytical calculations can largely ensure the clarity and transparency of the methodology for determining and analytical conclusions about the financial stability of universities for various users of information.