Ways to achieve a balanced budget of the subject of the Russian Federation and increase its sustainability in the aspects of subjects of education

Abstract

The current system of performance indicators is far from the requirements of the market economy and the requirements of the new legislation, it can be convincingly evidenced by the fact that in the "Information on the goals, objectives and performance indicators of the budget programs of the Ministry of Education and Science for 2018" in the "Product" section there are no indicators of the implementation of the state order for the training of specialists with higher education in the context of degrees and specialties – the main economic indicator of the mission of universities. In our opinion, it is impossible to limit ourselves to the indicator " Average tuition costs per student (given contingent)" in the "Efficiency" section, since in a market economy it is necessary to measure the cost of a specific product – in our case, the cost of each specific service in the field of higher education. It is the comparison of the actual cost, for example, of "Services in the field of higher education of the first stage" in the field of knowledge "Education" in the specialty "Educational pedagogical Sciences" between the relevant universities that can become the basis for measuring the effectiveness of using state budget funds for this purpose. In modern market conditions, universities, regardless of their forms of ownership, act as entities that simultaneously carry out a significant number of types of economic activities and produce products (goods and services) for significant volumes, both in quantitative and cost dimensions.