Abstract:

All financial and economic activities of higher education institutions should be predictable. It should be based on a multivariate research study of the directions, resources and expected financial results of higher education institutions.The subject of monitoring the efficiency of budget expenditures, financial stability and quality of financial management of higher education institutions is the analysis of their use of financial resources, economic efficiency and results of their financial activity. The proposed methodology synthesizes the procedures of hierarchy analysis, analytical assessment of the level of process development, statistical methods and methods of market surveys into a single technological cycle. The developed model of complex evaluation of such a system makes it possible to assess the efficiency of the existing financial mechanism of higher education institutions in Ukraine from the standpoint of economy, productivity and efficiency on the basis of a comparative analysis. Also with the help of this model it is possible to estimate how effective the system was during a certain period.