Shashkevych O. Financial Resources of Higher Education Establishments: optimization of formation and usage effectiveness.

Object: financial resourses and property of higher educational establishments. Objective: substantiation of of theoretical and applied foundations of forming and using financial resourses of state higher educational establishments, development of methods of their optimized forming and elaboration of ways of increasing their usage effectiveness. Methods: historical, scientific abstraction, analysis, synthesis, methods of mathematical modelling, extrapolation. Results: conceptual approches to forming and using state higher educational establishments' resourses have been substantiated and practical recommendation concerning the optimization of their forming and increasing their effectiveness have been elaborated. Novelty: conceptual approaches to evaluating the effectiveness of using the money and property have been elaborated; interpretation of the essense of financial resourses of higher educational establishments and their classification has been specified; new approaches to choosing optimal tution feehave been improved; the scheme of calculating expenitures for higher educational establishments' personnel salary has been perfected. It is inculcated in activity of the Ministry of finance of Ukraine, the Chief control-revision department of Ukraine, Ternopil national pedagogical university named after B.Gnatiuk. A sphere is finances of higher educational establishments.