Особливості аналізу економічної ефективності закладів вищої освіти

Abstract

Роз’яснено методичні підходи до вимірювання ефективності функціонування закладів вищої освіти. Визначено критерії вимірювання з увагою на міжнародний досвід аналізу освітнього процесу. Наведено особливості вимірювання ефективності ЗВО на основі параметрів аналізу внутрішнього середовища ЗВО та обґрунтовано необхідність врахування чинників зовнішнього середовища функціонування в Україні. Сформульовано методологічні основи вимірювання ефективності закладів вищої освіти з долученням комплексності оцінки показників внутрішнього та зовнішнього середовища ЗВО. The article describes methodological approaches to measuring the efficiency of higher education institutions’ functioning. Definitions of the next terms become one of the analysis directions of the economic efficiency of a higher education institution from the point of view of the defined goals achievement and development: the operational and strategic tasks of the managers of a higher education institution, as well as the state and regional government bodies of higher education regarding rational usage of the higher education resources (human, financial, material and technical), the effectiveness of the main (educational, scientific, innovative) and auxiliary (publishing, marketing, financial, etc.) activities according to the criteria of income, expenses and profits. The criteria and peculiarities of measurement are determined taking into account the international experience in the analysis of the educational process. The peculiarities of the efficiency measurement of a higher education institution on the basis of the analysis parameters of the internal environment at a higher education institution are presented, and the necessity of taking into account the external environment factors of functioning in Ukraine is substantiated. The main groups of indicators, that characterize the management effectiveness at the higher education institution level, are determined as income and expenditure indicators per student and per employee at a higher education institution, the ratio of incomes and expenditures as to the main functions of higher education, the positions of a higher education institution in the education system and the higher education system of the country, region in national and international ratings. The magnitude evaluation of the human, financial and other losses in cases where the resources of the higher education system and the results of their operation are not used according to the defined goals or used unproductively is an independent analysis field of assessment of the higher education system effectiveness. Methodological bases for measuring the efficiency of institutions of higher education are formulated on the basis of monitoring of the internal and external environment of a higher education institution. The analysis method of the higher education efficiency at the level of a higher education institution is proposed to consider as a sequence of certain stages implementation. The monitoring and analysis of the higher education cost for the applicant, prices for educational products (tuition fees), including competitor prices in the educational market, are the basis for the educational environment research and determination of the operation effectiveness of a higher education institution.