Otkalenko O. Analysis and control of financial resources in higher educational institutions

The thesis is devoted to actual problems of improving the theoretical, methodological and practical aspects of analysis and control of financial resources in higher educational institutions. The thesis presented the author's definition of "financial resources" improved the classification of own research in higher educational institutions of the public sector. Generalized and systematized approaches to analyzing and controlling the formation of revenues and expenditures in public educational institutions. The methodological approaches to analyzing the effectiveness of financial resources in public educational institutions were developed through the semantic content of the scorecard that will clearly structure income and expenses of educational institution and improve the quality of information needed to make effective management decisions. Methodical approach in formation of educational services proved that is based on the usage of marketing instruments. An organizational and methodological approach to internal control in higher educational institutions improved that will minimize the risk of violations in the audit of financial and business institutions. Transformation inspections directions in the field of higher education outlined and descriptive model of state financial audit of educational institutions designed. The main results of the thesis in government regulatory agencies and higher educational institutions were tested.