Authors: А. Didyk, ORCID ID 0000000303230912, Doctor of Sciences (Economics), Accounting chamber of Ukraine, Kiyv
Y. Pogorelov, ORCID ID 000000021192874X, Doctor of Sciences (Economics),Аassociate Professor, Accounting chamber of Ukraine, Kiyv, Ukraine
Abstract: There are existing approaches to evaluate results of higher education institutions activity described in the article. Legislative basis of the task of evaluating productivity and frugality of using b udget funds by higher education institutions is built. Content of notions “productivity” and “frugality” concerning usage of budget funds is specified. To evaluate productivity and frugality of usage of budget funds by higher education institutions necessary instrumental tools are formed. They contain requirements for indicators, descriptive and phenomenological approaches, structural and matrix methods. Some requirements for indicators to evaluate productivity and frugality of usage of budget funds by higher education institutions are suggested. They are informational adequacy, content stability, coherence, quantitative form, simplicity of calculation, unambiguousness of calculation, ability to find primary data for calculation etc. There are main kinds of activity of higher education institutions considered to evaluate productivity and frugality of usage of budget funds. They are educational, innovative, scientific, and methodical activities. There are some quantitative indicators suggested for every considered kinds of activity of higher education institutions in the article. To find risks of unproductive and non-frugal usage of budget funds by higher institutions necessary facts and signals are suggested. Existence of such facts and signals in activity of any higher education institution can be considered as evidence of additional risks including risks of corruption.
Key words: productivity of usage of budget funds; frugality of usage of budget funds; higher education institution, indicator; requirement; descriptive approach; phenomenological approach; matrix method; structural method
Received: 16/10/2018
1st Revision: 07/11/2018
Accepted: 25/11/2018
DOI: https://doi.org/10.17721/1728-2667.2019/202-1/3
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Kychko, Dr. of Sci. (Economics), Assoc. Prof.
ORCID ID 0000-0002-1110-4177,
