Фінансовий менеджмент в закладах вищої освіти: сучасний стан і площина вдосконалення
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Дата
2023
Науковий керівник
Укладач
Редактор
Назва журналу
ISSN
E-ISSN
Назва тому
Видавець
Анотація
Стаття присвячена дослідженню сьогоднішньому стану і з’ясуванню векторів удосконалення фінансового менеджменту в освітній сфері. Поглиблено дослідження факторів, що призводять до ускладнення процесу управління закладами вищої освіти в умовах подальших ринкових трансформацій ринку освітніх послуг. Узагальнено дефініції в рамках категоріально-понятійного апарату науки фінансового управління, глибина осмислення яких визначає ефективність застосування інструментарію фінансового менеджменту. Проведена систематизація проблематики практичної діяльності в освітній сфері. На основі дослідження позиціонування закладів вищої освіти на ринку освітніх послуг виокремлені загальноприйняті стратегії формування грошових потоків в системі фінансового менеджменту установ, кожна з яких має свої недоліки і переваги. Визначено основні вектори удосконалення фінансового менеджменту закладів вищої освіти на основі використання комплексного підходу.
The article is devoted to researching the current state and finding out the vectors of improvement of financial management in the educational sphere, which is becoming relevant in the current state of development of the national economy, in which the activation of the use of market mechanisms significantly affects the transformation of economic relations in the field of higher education. The study of factors leading to the complication of the process of management of higher education institutions in the conditions of further market transformations of the market of educational services, as well as military, political and socio-economic threats of modern realities in Ukraine, has been deepened. Definitions within the framework of the categorical-conceptual apparatus of the science of financial management are generalized, the depth of understanding of which determines the effectiveness of the application of the financial management toolkit in view of its significance in the context of stabilizing the financial situation under the condition of minimizing risks both in the current and prospective period. A systematization of the problems of practical activity in the educational sphere was carried out, which allowed to group existing problems into two main blocks, some of them are caused by factors of an unsystematic and systematic nature, regarding the regulation of which recommendations can be formed at the macro level. On the basis of research on the positioning of higher education institutions on the market of educational services, generally accepted strategies for the formation of cash flows in the financial management system of institutions in the domestic educational environment are singled out, each of which represents a long-term course of financial policy aimed at solving the problems of the current and future periods, should be distinguished by flexibility and mobility, and also has its own disadvantages and advantages. The main vectors of improving the financial management of institutions of higher education have been determined, which must be implemented through the use of a comprehensive approach to the mobilization of financial resources in order to ensure strategic planning tasks, increase the quality of management decision-making in the field of financial and economic activity, and ensure the financial stability of institutions of higher education.
The article is devoted to researching the current state and finding out the vectors of improvement of financial management in the educational sphere, which is becoming relevant in the current state of development of the national economy, in which the activation of the use of market mechanisms significantly affects the transformation of economic relations in the field of higher education. The study of factors leading to the complication of the process of management of higher education institutions in the conditions of further market transformations of the market of educational services, as well as military, political and socio-economic threats of modern realities in Ukraine, has been deepened. Definitions within the framework of the categorical-conceptual apparatus of the science of financial management are generalized, the depth of understanding of which determines the effectiveness of the application of the financial management toolkit in view of its significance in the context of stabilizing the financial situation under the condition of minimizing risks both in the current and prospective period. A systematization of the problems of practical activity in the educational sphere was carried out, which allowed to group existing problems into two main blocks, some of them are caused by factors of an unsystematic and systematic nature, regarding the regulation of which recommendations can be formed at the macro level. On the basis of research on the positioning of higher education institutions on the market of educational services, generally accepted strategies for the formation of cash flows in the financial management system of institutions in the domestic educational environment are singled out, each of which represents a long-term course of financial policy aimed at solving the problems of the current and future periods, should be distinguished by flexibility and mobility, and also has its own disadvantages and advantages. The main vectors of improving the financial management of institutions of higher education have been determined, which must be implemented through the use of a comprehensive approach to the mobilization of financial resources in order to ensure strategic planning tasks, increase the quality of management decision-making in the field of financial and economic activity, and ensure the financial stability of institutions of higher education.
Опис
Ключові слова
фінансовий менеджмент закладів вищої освіти, стратегічне фінансове управління, грошові потоки, фандрайзинг, довгострокова фінансова стійкість, financial management of higher education institutions, strategic financial management, cash flows, fundraising, long-term financial stability
Бібліографічний опис
Проблеми сучасних трансформацій