TO THE QUESTION OF MODELS OF ANALYSIS ASSESSING FINANCIAL CONDITION OF THE EDUCATIONAL ORGANIZATION OF HIGHER EDUCATION

In this article, author discusses model of analysis assessing the financial condition of the educational organization of higher education. Author analyzes the sequence (algorithm) analysis of fi nancial and economic activity of the educational organization of higher education in the process of separating the analysis of questions of the analysis of the state educational institutions of higher education and non-state educational institutions of higher education. Author also deals with the determination of the average annual values of indicators of educational institution of higher education. In conclusion, the author makes a scientifi cally-based own conclusions and gives a number of suggestions.

Goal / task. Aim of the article is to identify further ways of optimizing the financial condition of the educational organization of higher education.

Methodology. Author started his research with the setting and the formulation of research objectives. The author defined the subject of the study, prepared by the empirical basis of the study.

Results. According to the results of the study produced five research-based fi ndings presented in the article.

Conclusions / signifi cance. 1. Analysis of the financial condition of the educational institutions of higher education can be defi ned as a complex and complex economic studies to identify patterns of the system factors in the financial well-being, the subject of analysis of educational, teaching, research and related activities.

2. Integral assessment of the conditions of the financial analysis of the educational institution of higher education leads to the conclusion that it should include a number of stages.

3. Analysis of the financial condition of the educational institution of higher education should be characterized as a specific type of analytical work. However, it is obvious that it can not be a simple kind of financial analysis of its object, and is a special form of research. The most significant feature of the specifics in this case, is to focus on the qualitative characteristics of the object of analysis. This circumstance is particularly evident the need for a recalculation of analytical coefficients certain functional units.

4. As the base of the latest analyzes of the financial condition of educational institutions of higher education must take into account some specific features of the organization of existing property relations in each educational institution of higher education, the presence (or absence) of the fund earmarked funding, the configuration information database analysis, the status of various species financing concept category of business, elected approaches to assessing the financial condition.

5. In many ways, traditional financial analysis of the educational institution of higher education can (and should) be supported by using methodologically taken from the analytical account of the results of research and development concepts in the analysis of changes in allocation of intangible assets, as the main characteristics of the financial status of the educational institution of higher education reflecting the final positive results of non-profit activities: the production of highly educated professionals, research results, including those for which the educational institution of higher education has received the exclusive rights, the growth of professional skill of scientific and pedagogical personnel engaged a certain position in the rankings, which reflect the quality of education in educational institutions of higher education and others.

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