Kharchuk Y. Accounting and analytical support of the financial stability of public and communal higher educational establishments

The dissertation has been devoted to researching the theoretical, organizational and methodological approaches to forming accounting and analytical support of the financial stability of state higher educational establishments. The features of economic and legal regulation of state higher educational establishment activity in Ukraine have been explored via studying the modern structure of higher education and analyzing its financing. The economic essence of the financial stability of state higher educational establishments has been specified, levels and types of the financial stability in terms of different sources of financing have been determined, the economic principles of management have been investigated. Methodical approaches to analytical accounting of incomes, expenditures (expenses, costs) have been proved via special subaccounts of synthetic accounts 70, 71, 80 and 81, development of their correspondence, formulating corresponding points in the order "About account policy" of state higher educational establishments. The algorithm of estimating the financial stability level of state higher educational establishments has been offered via absolute and relative indexes on the base of selecting coefficients that characterize the specific features of state higher educational establishment activity in the best way. The model of estimating the financial stability of state higher educational establishments has been developed on the base of fuzzy logic which enables to assess the level of the financial stability of educational establishments via simultaneous application of quantitative and qualitative indexes.