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Scientific journal “Vestnik NSUEM”

2021 year, number 2

JUSTIFICATION OF THE PLANNED FINANCING IN THE AREA OF HIGHER PROFESSIONAL EDUCATION

S.G. Strebkov
Novosibirsk State University of Architecture and Civil Engineering, Novosibirsk, Russian Federation
Keywords: substantiation of income and expenditure, the budget of higher education institutions

Abstract

Planning of receipts and payments is an important element in the work of a higher education institution. The documentary basis of the research is based on domestic methods and documents for justifying planned revenues and expenditures, which are typical for the socialist economic system, the market economy of estimated and normative per capita financing. Separate indicators of General and financial and economic characteristics of financing justifications are systematized in the form of tables. The assessment of changes by group is used to determine the direction of development of the financing justification.