Financial independence. A state or municipal educational institution is endowed by the owner who founded it with the property necessary to carry out its statutory activities. The owner transfers property rights to the institution, which
Financial relations of commercial organizations are built on certain principles related to the basics of economic activity. These principles are under constant development and improvement.
Modern educational literature has not yet formed a clear idea of the modern principles of organizing the finances of enterprises. Thus, L.N. Pavlova includes among the modern principles of enterprise finance: planning and consistency, target orientation, diversification, strategic orientation.. But these principles apply to business activity in general; they, naturally in a certain aspect, should be taken into account when developing financial policy . However, they can hardly serve as a basis for the development and practical implementation of the financial policy of an enterprise.
The principle of economic independence
The principle of economic independence cannot be realized without independence in the field of finance. Its implementation is ensured by the fact that business entities, regardless of their form of ownership, independently determine the scope of economic activity, sources of financing, directions for investing funds in order to make a profit and increase capital, and improve the well-being of the company's owners.
The market stimulates commercial organizations to search for more and more new areas of investment of capital, to create flexible production facilities that meet consumer demand. Commercial organizations, in order to obtain additional profit, increase capital and increase the well-being of their owners, can make financial investments of a short-term and long-term nature in the form of acquiring securities of other enterprises, the state, and participation in the activities of other business entities.
However, it is impossible to talk about complete economic independence, since the state regulates certain aspects of their activities. Thus, mutual relations of commercial organizations with budgets of different levels are established by law. Commercial organizations of all forms of ownership, in accordance with the law, pay the necessary taxes in accordance with established rates, and participate in the formation of extra-budgetary funds. The state also determines the depreciation policy. Depreciation on fixed assets acquired before 1998 is calculated according to the standards established by law. The need for the formation and size of a financial reserve for joint stock companies is determined by law.
Self-financing principle
The implementation of this principle is one of the main conditions for entrepreneurial activity, which ensures the competitiveness of an economic entity. Self-financing means complete self-sufficiency of costs for the production and sale of products, performance of work and provision of services, investment in the development of production at the expense of one’s own funds and, if necessary, bank and commercial loans.
In developed market countries, in enterprises with a high level of self-financing, the share of own funds reaches 70% or more. The main own sources of financing for commercial organizations include: depreciation charges, profits, contributions to the repair fund. The share of own sources in the total volume of investments of Russian enterprises corresponds to the level of developed market countries. However, the total amount of funds is quite low and does not allow the implementation of serious investment programs. Currently, not all commercial organizations are able to implement this principle. Organizations in a number of industries, while producing products and providing services needed by consumers, for objective reasons cannot ensure their profitability. These include individual enterprises of urban passenger transport, housing and communal services, agriculture, defense industry, and mining industries. Such enterprises, whenever possible, receive government support in the form of additional funding from the budget on a repayable and non-refundable basis.
Thus, self-financing refers to methods of market economic management, when one’s own financial sources are sufficient to finance economic activities. Self-financing assumes that the distributed profit of the enterprise after payments to the budget and extra-budgetary funds is exempt from state regulation. The profit of a commercial organization, depreciation and other funds of funds become the main sources of financing its economic and social development. Loans from banks and other credit institutions are repaid by the enterprise itself from its own sources. In a market economy, ensuring the principle of self-financing is achieved through the use of share capital, dividends, and profits from financial transactions.
Self-financing has a number of advantages:
· borrowing costs (interest payments and loan repayments) are excluded;
· the enterprise becomes more independent from external capital;
· due to additional equity capital, the reliability and creditworthiness of the enterprise increases;
· the decision-making process on further development is facilitated due to additional investments.
“Small-class school” - Using reference tables. Independent work of students in class. Advantages of a small school. Problems of organizing a modern lesson in a small school. Using tests in primary school. Use of unusual handouts. Primary classes. Using multi-level cards.
“Continuity at school” - Psychological capabilities of children. Security. Primary problems. Transition period. Problem laboratory. Living conditions of the child. Administrative control. Use of testing technologies. Recipe for success. School. Joint analysis of work. Continuity. Organization of succession work.
"School" - Personal growth. Personality development at school. Activity. Priorities for improving school education. School mission. Adapt the learning process. Modern school. Intelligence. Student personal growth chart. Parents. Implementation of the program. Demand for schools of personal growth. Achieving positive dynamics in the development of personal qualities.
“School management” - Competencies in helping children. Procedures for the adoption of local acts. Rules are a local regulatory legal act. Documents for creation by the founder of an AOU. Basic and secondary (complete) general education programs. Signs of a local act. LAW “On Non-Profit Organizations”. Carrying out financial and economic activities.
“Our new school” - Development of independence of schools. Support system for talented children. Features of the educational process. Recommendations for preparing a public presentation. Changing school infrastructure. General characteristics of the op-amp. Transition to new educational standards. Development of a support system for talented children.
“Experimental work in school” - On the meaning of experimental work in a modern school. Main landmark. Author's school projects. Author's schools. Epigraph. Teacher. Experimental work. An experiment in education. Guidelines for educational policy. A technique for “growing” new experience. Initiation of innovative activities.
There are a total of 35 presentations in the topic
Financial support for entrepreneurial activity is understood as a set of forms and methods, principles and conditions for financing enterprises. Financial support for entrepreneurship is capital management, activities for its attraction, placement and use. Therefore, financial management functions in close connection with the capital market.
The capital market is a mechanism for managing the flow of cash resources, means of payment that generate income, which depends on the supply and demand of capital, the solvency of sellers and buyers.
The capital market consists of several parts - relatively independent markets for means of payment. Perhaps the most significant are the public capital market and the loan capital market.
The securities market for commercial organizations and institutional investors, as well as the private capital market, are becoming increasingly active. The capital market brings together issuers and investors, acting in their interests. At the same time, aspects of both current and long-term financial support for business activities are important for a financial manager.
Financial relations of commercial organizations are built on certain principles related to the basics of economic activity. These principles are under constant development and improvement.
Modern educational literature has not yet formed a clear idea of the modern principles of organizing the finances of enterprises. Thus, L.N. Pavlova includes among the modern principles of enterprise finance: planning and consistency, target orientation, diversification, strategic orientation. But these principles apply to business activity in general; they, naturally, in a certain aspect, should be taken into account when developing financial policy. However, they can hardly serve as a basis for the development and practical implementation of the financial policy of an enterprise.
The principle of economic independence cannot be realized without independence in the field of finance. Its implementation is ensured by the fact that business entities, regardless of their form of ownership, independently determine the scope of economic activity, sources of financing, directions for investing funds in order to make a profit and increase capital, and improve the well-being of the company's owners.
The market stimulates commercial organizations to search for more and more new areas for applying capital, creating flexible production facilities that meet consumer demand. Commercial organizations, in order to obtain additional profit, increase capital and increase the well-being of their owners, can make financial investments of a short-term and long-term nature in the form of acquiring securities of other enterprises, the state, and participation in the activities of other business entities.
However, it is impossible to talk about complete economic independence, since the state regulates certain aspects of their activities. Thus, mutual relations of commercial organizations with budgets of different levels are established by law. Commercial organizations of all forms of ownership, in accordance with the law, pay the necessary taxes in accordance with established rates, and participate in the formation of extra-budgetary funds. The state also determines the depreciation policy. Depreciation on fixed assets acquired before 1998 is calculated according to the standards established by law. The need for the formation and size of a financial reserve for joint-stock companies is determined by law.
Self-financing principle
The implementation of this principle is one of the main conditions for entrepreneurial activity, which ensures the competitiveness of an economic entity. Self-financing means complete self-sufficiency of costs for the production and sale of products, performance of work and provision of services, investment in the development of production at the expense of one’s own funds and, if necessary, bank and commercial loans.
In developed market countries, in enterprises with a high level of self-financing, the share of own funds reaches 70% or more. The main own sources of financing for commercial organizations include: depreciation charges, profits, contributions to the repair fund. The share of own sources in the total volume of investments of Russian enterprises corresponds to the level of developed market countries. However, the total amount of funds is quite low and does not allow the implementation of serious investment programs. Currently, not all commercial organizations are able to implement this principle. Organizations in a number of industries, while producing products and providing services needed by consumers, for objective reasons cannot ensure their profitability. These include individual enterprises of urban passenger transport, housing and communal services, agriculture, defense industry, and mining industries. Such enterprises, whenever possible, receive government support in the form of additional funding from the budget on a repayable and non-refundable basis.
Thus, self-financing refers to methods of market economic management, when one’s own financial sources are sufficient to finance economic activities. Self-financing assumes that the distributed profit of the enterprise after payments to the budget and extra-budgetary funds is exempt from state regulation. The profit of a commercial organization, depreciation and other funds of funds become the main sources of financing its economic and social development. Loans from banks and other credit institutions are repaid by the enterprise itself from its own sources. In a market economy, ensuring the principle of self-financing is achieved through the use of share capital, dividends, and profits from financial transactions.
Self-financing has a number of advantages:
Borrowing costs (interest payments and loan repayments) are excluded;
The enterprise becomes less dependent on external capital;
Due to additional equity capital, the reliability and creditworthiness of the enterprise increases;
The decision-making process for further development is facilitated due to additional investments.
Irina KURBATOVA, director of school No. 13, Tambov: We are going into autonomous navigation
The concept of “financial independence” implies not only the presence of its own accounting department, but also the autonomy of the educational institution. For municipal schools, all financial flows, regardless of whether they are associated with subventions for wages or with the obligations of the founder to maintain the economic part and pay for utilities, are adjusted by municipal education authorities. They cannot reduce wages in connection with the standard, but estimates related to financing the costs of maintaining technical workers, major and current repairs are adjusted very seriously, and usually downward. Autonomy implies independent activity without adjustment by municipal education authorities. That is, the school itself works directly with the treasury, creates its own budget, regulates issues related to priority areas of economic development for a given period, one might say, completely and completely conducts its economic activities. To the point that it even conducts audits. Accounting independence compared to autonomy is a drop in the bucket.
Our school is now at the stage of preparing documents for transition to the status of an autonomous institution. Many of our hopes are connected with this. Firstly, it has much broader powers, because the school becomes independent both in drawing up cost estimates and in identifying its pain points for development, which helps to set priorities more clearly. In addition, autonomy will make it possible to create non-profit organizations upon establishment, that is, to engage more in independent economic activities and have a certain profit from this, for example, from the same rental of premises. We have many young parents who would like to exercise in the school gym - independently, in the evening, without disturbing anyone. But we cannot allow the gym to be occupied on school days, because the density of classes in the gym is very high. We could provide this service on Sunday, however this requires additional staff.
It is possible to resolve this issue through contracts for payment of services to technical personnel when non-profit organizations are opened on the basis of the school. After all, it is very difficult to create a fund in a school today that would work in parallel with the treasury - we are a municipal institution.
Autonomy also has its downsides. The first and quite serious one is the order of the founder. It must be concluded with an educational institution, and this is natural, because no matter how much we want independence, we will still never be a commercial organization, and this is not necessary. It is very difficult to say what this order will be, since there are certain nuances related to the regulatory framework for the work of an autonomous institution.
The second serious point is related to the fact that until now we have not conducted business activities completely independently, and everything related to audits is, of course, additional money. The tasks that the school sets for itself today, for example, building another swimming pool or restoring the gym, will be very difficult. With autonomy, funds will no longer be allocated for this. We must be prepared for this.
Galina SULEIMANOVA, director of school No. 115, Nizhny Novgorod: Now we ourselves determine our priorities
I can say with confidence: financial independence is a good thing for schools. If previously money from the city or regional budget went down to the districts, and from the districts came to educational institutions, and often not in the amount that was necessary or initially planned, now it is impossible to transfer school money to some other purpose without the order of the director . Since funding is provided directly from the regional budget strictly based on the number of students, we have to fight for each child. We strive to ensure that not only no one moves from us to other institutions, but, on the contrary, people come to us from other schools. Competition is developing. Parents want to choose the most suitable school for their child, which means we must provide high-quality educational services, comfortable conditions, and introduce additional classes. All this requires funds. Today we receive them on a par with any other school. This does not mean that educational institutions have equal opportunities: modern new schools, whatever one may say, are in a more advantageous position. But what if the building is old and designed for a small number of students? It remains to focus on the quality of teaching.
Today we can plan our own expenses and spend the allocated funds at our own discretion. Previously, it was impossible, for example, to make repairs in a timely manner or purchase the necessary equipment - you had to wait for money to be released from above for this. Now we ourselves determine our priorities: what to spend on first, what second, what is wiser to save on. Of course, the budget is not unlimited: we are given figures from the regional ministry, and we plan expenses within the framework of these indicators.
A comment
Nina LEBEDEVA, chief economist of the Education Department of the Bryansk District Administration, Bryansk Region:
In conditions of insufficient funding for educational institutions, maintaining an independent accounting department is an expensive pleasure: payment for the labor of several accountants, financial costs for the purchase of equipment, special software, and its maintenance. It is economically justified to introduce independent accounting in large schools, boarding schools located in cities, large settlements, where it is possible to attract professional, experienced workers and use additional funds from parents and sponsors. But what about small schools, where the costs of maintaining a student are high and without accounting in the staffing table? Where the director often works alone, without a deputy, and on his shoulders is not only training, education, but also all economic issues.
Centralized accounting does not interfere with the financial independence of schools, raising additional funds and their use. At the same time, the competent work of the Central Bank allows the school director to pay more attention to the main reason why the school exists - the education and upbringing of children. And the transition to independent accounting services is often a necessary measure, since the burden on the municipal budget decreases along with the reduction of centralized accounting, increasing costs for the educational process.
In any case, the heads of educational institutions should be given the opportunity to choose: whether to set out on their own or use the services of the Central Bank.
Lyubov PAVLOVA, director of the Ermolinskaya school, Novgorod district, Novgorod region:
They received it ambiguously...
When I started working at the school in 1982, the district had a centralized accounting department. School directors came to the accounting department, received their salaries, and gave these salaries to their employees themselves. Then there were village councils, and the funds that centralized accounting sent to schools for repair work and the purchase of visual aids came to the administration of the village councils. It happened that schools had unused funds. As many remember, it was an era of shortages and it was difficult to get building materials, paint, furniture, and equipment for schools. Thus, it turned out that funds allocated according to the budget sometimes remained unspent. But this money, as well as the funds saved by the school on the costs of water, electricity or repairs, remained in the village councils and district financial departments - the schools did not receive it.
The first education law gave directors the right to leave
savings within the school. This was the first step towards financial independence of educational institutions. I remember how happy our teachers were when in 1991, using the money we saved, the entire teaching staff went to St. Petersburg, visited the Botanical Garden, and went to the “Ballet on Ice” show. I remind you of the old days, because now, with the gradual transition to autonomy, school directors perceive this ambiguously. But we need to realize that we have the opportunity to spend the money we ourselves earn on the needs of the school. Independence gives a certain freedom, and there is no freedom without responsibility. Therefore, the time has come when every school director must turn from a simple leader into a manager of the education system.
Is it effective to use economic methods in managing an educational institution?
Planned learning outcome
Qualified school management, capable of working in conditions of economic independence, being responsible for the results and managing change.
Main directions of development of the general education system in the world
A) New financing models
educational institutions and wages;
B) Content of education and control over its quality;
C) Management of an educational institution.
What is meant by this term?
Freedom of activity (self-government) or implementation of legislative rights (autonomy, competences).
The basis of the new economic mechanism in education, approved by the State Education Resolution of September 22, 1989, is the main resource of educational reform.
The concept of economic independence
This resource is most fully reflected in the Federal Law “On Education” as amended in 1992:
Independent management of all budgetary and extrabudgetary funds;
Rights to use property;
Significant tax benefits.
For educational organizations, the principle of autonomy is that the educational institution is a legal entity and independently, within the framework of the approved charter and agreement with the founder:
forms the internal management structure;
independently implements various types of statutory activities, including entrepreneurial ones;
manages income received from independent activities;
rents and leases out property, including those transferred to him by the founder;
attracts various financial sources to support its activities;
provides services, sells manufactured products, work results;
independently determines the directions for using all its budgetary and extrabudgetary funds;
independently determines the applicable system of remuneration and material incentives for employees.
Creates staffing schedule independently.
Basic principles of economic independence, autonomy of an educational organization
The school independently determines:
the ratio of the base and incentive parts of the wage fund;
the ratio of the wage fund for teaching, administrative, managerial and educational support personnel;
within the base part of the wage fund, the ratio of the general and special parts;
the procedure for distributing the incentive part of the wage fund in accordance with regional and municipal regulations.
This allows the school to reduce areas of ineffective employment and, using internal reserves, provide a significant increase in salaries for the best teachers. However, to solve these problems, school management is forced to optimize the number of staff
The concept of economic independence
Implementation of the legal status of an educational institution - elimination of contradictions between budgetary and economic independence:
Contractual relations with the state and recipients of educational services;
State-public quality control system
(results of) education;
Budget financing by one indicator (NPF);
Independence in approval, execution and adjustment of estimates;
Transparency and accessibility of reporting on activities;
Clear procedures for spending funds (competitive selection);
Effective use of the property transferred by the Founder;
Effective management (managerial personnel).
Problems
Limited resources;
The existing education system ineffectively uses up to 25% of budget funds and up to 49% of family funds, i.e. there are no incentives for the effective use of budget funds;
Competition from other sectors of the national economy and education systems of other countries;
The system was adapted outside the focus of national interests, simply for the sake of its formal reproduction;
Budgetary institutions are aimed at using budget funds, and not at achieving final results.
Problems
School does not provide necessary social and communication skills;
The ever-growing demand for education is not provided with resources, but is nevertheless “satisfied” by the educational system;
Specific financing of educational programs does not even ensure reproduction, let alone development;
There are no incentives for a competitive environment and the search for an organizational niche for an educational organization.
Characteristics of the old education model
A person must comply with the labor market
“Feedback” is needed only for assistance and control over the education system
Basic levels of education should be focused only on fundamental knowledge
Additional education either as a leisure system or as an industrial service
Characteristics of the new model
A person chooses his own educational and professional path and it is necessary to make sure that this choice is always possible
(availability)
A “feedback system” is needed
(quality)
Basic levels of education should be focused on trends in building an innovative economy
(social order)
Continuing education will be everywhere
(social order)
Principles of the modern education model
The principles of project activity should be the basis:
openness of education to external demands;
application of design methods;
logic “money in exchange for obligations”;
competitive identification and support of leaders who successfully implement new approaches in practice;
targeting of resource support tools and the comprehensive nature of decisions made.
New organizational and financial mechanism
Mastering the competencies of financial and economic activities of a budgetary institution;
Regulatory per capita financing of the functions of educational organizations;
Optimization of the network of educational organizations;
New wage system;
An effective mechanism for income-generating activities;
The new organizational and legal form is an autonomous educational institution;
Effective management (improving the qualifications of heads of educational institutions);
Interim conclusions
The two main conclusions from the results of the PNPRO are as follows.
First, the most widely supported education reform strategies—for example, giving schools more autonomy or reducing class sizes—have not produced the expected results;
and secondly, “the quality of the education system cannot be higher than the quality of the teachers working in it” (this is especially true for primary schools).
1) it is necessary that suitable people become teachers;
2) they should be given training that would improve the effectiveness of teaching;
3) it is necessary to ensure conditions under which every student, without exception, receives a quality education.”
Why does an educational institution need economic independence?
Determination of a specific manufacturer of an educational product (resources, technology, result);
Determining the volume of resource support for the production of an educational product in a particular school;
Determination of the cost-benefit ratio;
Determination of opportunities and limitations for a certain organizational form of the manufacturer of an educational product;
School responsibility for the final result;
Finding an organizational niche.
Economic relations in the field of education
Economic relations in the field of education are the activities of people in the provision of educational services in conditions of using limited financial, material, labor and other resources and comparing the costs incurred with the achieved result.
Based on this provision, the logic of forming the economic mechanism of an educational institution is built - how, in conditions of limited budgetary funds, to create opportunities for effective functioning.
Pedagogical activity (relationships) - technology for implementing the educational process
Property transferred to operational management
A state or municipal educational institution is endowed by the owner who founded it with the property necessary to carry out its statutory activities. The owner transfers property rights to the institution, which consist of property rights owner and rights of use this property.
All property of the Institution is owned by the Founder, is reflected in an independent balance sheet and is assigned to the Institution with the right of operational management in agreement with the founder on the basis of an acceptance certificate.
The powers of the property owner in accordance with regulations are exercised by the state (municipal) property management body.
An institution has the right to own and use the property assigned to it with the right of operational management.
Model of the economic mechanism of an educational institution
Solve problems: what to do? How to do? For whom?
What to produce?
- more severe resource limitations for educational institutions;
- the choice of educational (pedagogical) policy is a priority area of activity for school management;
- the choice of specific products (services, goods) determines the overall development strategy of the school.
Manager's attitude to three fundamental problems of economics
How to produce?
- optimal selection of resources and
technologies depending on their
availability, quality and prices;
- once chosen technology in
largely determines the choice
resources;
- process approach (system
personnel management, quality control, sales technology, planning principles)
Manager's attitude to three fundamental problems of economics
For whom to produce?
- this is a problem at the micro and macro levels;
- relations between consumers (founder, parents, organizations) and management of the educational institution;
- dynamics of income of Russian
consumers determines the demand for
educational products;
Exercise:
Formulate a justification for the extent to which the educational service created in your educational institution is a benefit for consumers? To find an answer to this question, try to independently explore the nature of an educational service as a good.
Educational process
Criteria for the effectiveness of budget expenditures
The basis of independence is an agreement between the educational institution and the founder, incl. State (municipal) order and assignment
The autonomy of an educational institution is strengthened by the fact that the legislation obliges the founder to build his relationship with the educational institution on a contractual basis, i.e. on an equal basis.
In fact, this provision recognizes the equality of the educational institution and its founder in building relationships after the institution is created (established).
Necessary conditions for ensuring independence in financial and economic activities
Legal framework (municipal order and assignment);
Management personnel;
Information technologies: in management and accounting;
Creation of conditions at the local level (management specialists, Central Bank);
Competitive conditions for resource support;
Development strategy of an educational organization;
Legal framework for ensuring independence in financial and economic activities
Agreement on relations with the Founder;
Charter of the educational institution;
Operating Management Agreement and Registration of Property Rights;
Registration of land rights;
Personal account and financial signature rights;
Employment contract between the manager and the Founder;
Employment contracts with employees of an educational institution;
Agreements for the supply of resources and provision of services to an educational institution on the basis of civil contracts, in particular: contract, paid services, purchase and sale, lease;
State (municipal) orders and assignments;
Permission for income-generating activities;
Local acts.
Municipal order.
It involves the allocation of budget funds to the educational service provider to provide a certain type and volume of these services. The fundamental difference between a municipal order is that the assignment for the supply of social services is placed not on a forced, but on a contractual basis. In this case, the contract must be concluded based on the results of the competition, i.e. in conditions of competition for access to budget resources. The placement of budget funds on a competitive basis will stimulate growth in the quality of services provided.
Municipal task
This is a comprehensive plan that defines: the municipality’s obligations to provide educational services to the population at the expense of the budget;
the amount of financial resources allocated for the implementation of guarantees;
conditions and procedure for the provision of educational services, as well as requirements for the effective operation of an educational institution.
The introduction of technology for placing municipal tasks will focus institutions not on the development of funds, but on the end result - the provision of quality services.
Framework goals
Implementation of the competencies of a budgetary institution in managing financial and economic activities.
Inclusion of the public in the management of educational institutions.
Taking into account the materials of self-assessment of the educational institution, as well as taking into account the opinions of consumers of services when assessing the work of the institution. Public report.
The transition to the assessment of educational institutions and students according to the principle of developmental steps (“added educational value”), shifting the center of gravity in assessment - from control to development.
Risks and the consequences of developing financial and economic independence
Lack of indicators of the efficiency of spending budget funds;
Insufficient level of qualifications of managers on financial and economic issues, especially experience in budget planning;
Lack of development of NPF technologies;
The contradictory position of managers of educational authorities;
Deprivation of some of the powers of education managers at various levels, and, consequently, of leverage;
loss of monopoly in addressing educational issues;
discretion of certain competition.
POSSIBLE RESULTS OF DEVELOPMENT OF ECONOMIC INDEPENDENCE OF THE OS
OU income growth:
Expansion of the activities of the educational institution:
Reducing OS costs:
Increasing the output (productivity) of the OS:
Optimization of OS assets:
Attracting investments:
AU - in comparison with BU
In what situations is the creation of an AOU justified?
Self-balance sheet or estimate?
From Article 161 of the Budget Code of the Russian Federation.
The budgetary institution carries out operations to spend budget funds in accordance with the budget estimate .
From Article 162 of the Budget Code of the Russian Federation.
maintains budget accounting or transfers this authority to another state (municipal) institution (centralized accounting) on the basis of an agreement;
State customer
Federal Law of July 21, 2005 N 94-FZ“On placing orders for the supply of goods, performance of work, provision of services for state and municipal needs”
Article 4 State customers
State customers... can be government authorities..., as well as those authorized by these bodies... authorities... to place orders recipients of budget funds when placing orders for the supply of goods, performance of work, provision of services at the expense of budgetary funds.
The institution is a legal entity, has separate property, an independent balance sheet, personal accounts with financial authorities, as well as other accounts in the manner prescribed by the Founder, a seal with its name, forms, stamps.
The institution carries out its activities in accordance with the laws and other regulatory legal acts of the Russian Federation and the subject of the Federation, as well as this Charter.
Financial support for the activities of the Institution is carried out from the budget of the Founder and funds received from entrepreneurial and other income-generating activities, if such activities are permitted to the Institution by the legislation of the Russian Federation and the Founder.
The institution, on its own behalf, acquires property and non-property rights and bears obligations, acts as a plaintiff and defendant in court in accordance with the legislation of the Russian Federation.
The institution ensures the fulfillment of its monetary obligations within the limits of budget obligations approved to it according to the corresponding codes for the classification of budget expenditures.
If the limits of budget obligations are insufficient, subsidiary liability for the obligations of the Institution is borne by the main manager of budget funds - the founder, under whose jurisdiction the Institution is located.
Charter of a budgetary educational institution
The institution is responsible for the use of budget funds for their intended purpose and takes measures to reimburse or return funds misused to the Founder’s budget in full, including from extra-budgetary sources;
The institution builds its relations with government bodies, other enterprises, institutions, organizations and citizens in all areas on the basis of agreements, agreements, and contracts. The institution is free to choose the forms and subject matter of contracts and obligations, and any other conditions of relations with enterprises, institutions, organizations that do not contradict the legislation of the Russian Federation and the Charter.
Competence of the director of an educational institution
The sole executive body of the Institution is its director, unless otherwise established by the legislation of the Russian Federation. The Director of the Institution is appointed to the position and dismissed by order of the head of the founder.
The founder concludes (terminates) an employment contract with the director
The director acts on the basis of laws and other regulations of the Russian Federation and the city of Moscow, the Charter, and the Employment Agreement. He is accountable in his activities to the founder, who entered into an Employment Agreement with him, and to the Property Department of the city (district) on issues within his competence.
The Director, within the limits of income and expense estimates, independently determines and approves the structure of the Institution, its staffing and qualifications, hires and dismisses employees of the Institution in accordance with the law.
The Director, within the limits of his competence, issues orders and gives instructions that are mandatory for all employees of the Institution.
The relationship between employees and directors arising on the basis of the Employment Agreement is regulated by labor legislation.
The director has the right to hold other positions and engage in other paid activities only in cases and in the manner established by law.
The Director acts without a power of attorney on behalf of the Institution, represents its interests in state (municipal) bodies, enterprises, organizations, institutions, uses the property of the Institution within the limits of his competence established by the Employment Agreement, makes transactions in the prescribed manner on behalf of the Institution, concludes contracts, issues powers of attorney (including with the right of subrogation), opens a personal account.
Financial management
Financial management analyzes available resources and determines the strategy and tactics for their use and for attracting additional resources to support selected areas of activity.
Financial management includes - financial planning, with such elements as budgeting and business planning, development of an investment program (in an educational institution, as an integral part of the development program), organization of management accounting and control.
Financial management is a set of rules and methods for developing financial and investment decisions.
Financial decisions arise when it is necessary to find financial resources, i.e. answer the question, where can I get the money? In this case, we are talking about the financial assets of an educational institution - the totality of its obligations (for wages, under contracts for utility services, etc.)
Investment decisions answer the question of where and how much money should be invested. When making investment decisions, the school deals with real assets - everything that belongs to a given organization and is a prerequisite for its activities (cash, fixed assets, property, etc.).
Efficiency of financial management in a budgetary institution
An indicator of effective financial management is budget execution; for a budget organization, this is an estimate of income and expenses, formed both from budget revenues and income from business and other income-generating activities.
Financing based on cost standards educational services
The purpose of introducing this principle of financing is a “transparent” determination for the institution of the volume of budget funds in accordance with the municipal task by multiplying the standard cost of the service by their quantity.
Financing not an institution, but a service will create incentives to reduce costs and save budget funds.
On the problem of optimizing the structure of regulatory budget financing (why do we need a methodology for calculating the National Fund)
Introduction of the concept of a small educational institution;
Cost increases for “standard” educational services
The ratio of payroll and educational expenses
OBJECTIVES OF REGULATIVE PER CAPITA FINANCING
“money follows students”, the amount of funding primarily depends on the number of students.
It is not the functioning of the educational institution that is financed, but the educational services provided by it (performing the functions of a budgetary organization).
The separation of financing functions from the operational management function of economic activities contributes to the reproduction of competitive relations among educational institutions in order to attract and retain the number of students.
Budgetary financing of an educational institution
The main “macro idea” is economic stimulation of change
The constantly emerging increase in budgetary educational funds should not be directed towards a mechanical increase in previous expenditure items (with actual unchanged structural patterns of use of funds), but on the use of emerging “added income” in various stimulating forms.
Exercise:
Suggest options to optimize school expenses in these conditions.
Let's assume that the number of students in a city secondary school has decreased in the new school year from 1000 to 950 (a decrease of 5%). The school's expenses will not change if the number of classes remains the same, and therefore the number of paid teaching hours. The premises used by the school will not change either, which will also have to be heated, lit, kept clean and repaired. The school's need for educational equipment, etc. will not change. And according to the proposed standards, planned allocations to this school should be reduced by 5%.
Exercise
Suggest options for attracting additional funds through:
Changing student population.
Efficient use of resources.
Development programs (investments).
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