Bilyavska O. Budgeting under the financial autonomy of classical universities

The subject of the present dissertation is comprehensive analysis of theoretical and practical aspects of budgeting of the classical universities in Ukraine in the conditions of development of their financial autonomy. The conceptual apparatus of budgeting has been clarified, as well as its economic nature and essence in the financial management of classical universities is determined. The role of budgeting in the formation and development of financial autonomy of classical universities is revealed. The foreign experience of budgeting classical universities is systematized. The trends in budgeting of classical universities in Ukraine on the basis of their financial autonomy are revealed. The efficiency of budgeting system of classical university is determined. The methodical approaches of labour remuneration system as the main component of effective budgeting have been developed. The planning and pricing tools in the system of the autonomous financial management of classical university have been improved. A model of the financial autonomy of classical university has been developed.