{"id":8354,"date":"2021-01-30T10:42:32","date_gmt":"2021-01-30T08:42:32","guid":{"rendered":"http:\/\/journals.khnu.km.ua\/vestnik\/?p=8354"},"modified":"2021-11-16T10:28:00","modified_gmt":"2021-11-16T08:28:00","slug":"osoblyvosti-czinoutvorennya-v-systemi-upravlinnya-finansamy-klasychnogo-universytetu","status":"publish","type":"post","link":"https:\/\/journals.khnu.km.ua\/vestnik\/?p=8354","title":{"rendered":"\u041e\u0441\u043e\u0431\u043b\u0438\u0432\u043e\u0441\u0442\u0456 \u0446\u0456\u043d\u043e\u0443\u0442\u0432\u043e\u0440\u0435\u043d\u043d\u044f \u0432 \u0441\u0438\u0441\u0442\u0435\u043c\u0456 \u0443\u043f\u0440\u0430\u0432\u043b\u0456\u043d\u043d\u044f \u0444\u0456\u043d\u0430\u043d\u0441\u0430\u043c\u0438 \u043a\u043b\u0430\u0441\u0438\u0447\u043d\u043e\u0433\u043e \u0443\u043d\u0456\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442\u0443"},"content":{"rendered":"

<\/p>\n

\u041e\u0421\u041e\u0411\u041b\u0418\u0412\u041e\u0421\u0422\u0406 \u0426\u0406\u041d\u041e\u0423\u0422\u0412\u041e\u0420\u0415\u041d\u041d\u042f \u0412 \u0421\u0418\u0421\u0422\u0415\u041c\u0406 \u0423\u041f\u0420\u0410\u0412\u041b\u0406\u041d\u041d\u042f \u0424\u0406\u041d\u0410\u041d\u0421\u0410\u041c\u0418 \u041a\u041b\u0410\u0421\u0418\u0427\u041d\u041e\u0413\u041e \u0423\u041d\u0406\u0412\u0415\u0420\u0421\u0418\u0422\u0415\u0422\u0423<\/p>\n

PECULIARITIES OF PRICING IN THE FINANCIAL MANAGEMENT SYSTEM OF THE CLASSICAL UNIVERSITY<\/p>\n

<\/a> \u0421\u0442\u043e\u0440\u0456\u043d\u043a\u0438: 117-121. \u041d\u043e\u043c\u0435\u0440: \u2116<\/strong>4, \u0422\u043e\u043c 3, 2020 (28<\/strong>4)<\/strong><\/p>\n

\u0410\u0432\u0442\u043e\u0440\u0438:<\/strong>
\n\u0411\u0456\u043b\u044f\u0432\u0441\u044c\u043a\u0430 \u041e. \u0411.
\n\u041a\u0438\u0457\u0432\u0441\u044c\u043a\u0438\u0439 \u043d\u0430\u0446\u0456\u043e\u043d\u0430\u043b\u044c\u043d\u0438\u0439 \u0443\u043d\u0456\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442 \u0456\u043c\u0435\u043d\u0456 \u0422\u0430\u0440\u0430\u0441\u0430 \u0428\u0435\u0432\u0447\u0435\u043d\u043a\u0430, \u043c. \u041a\u0438\u0457\u0432, \u0423\u043a\u0440\u0430\u0457\u043d\u0430<\/p>\n

Olga BILYAVSKA
\nTaras Shevchenko National University of Kyiv, Kyiv, Ukraine<\/p>\n

DOI<\/strong>:<\/strong>\u00a0https:\/\/www.doi.org\/10.31891\/2307-5740-2020-284-4(3)-18<\/a>
\n\u041d\u0430\u0434\u0456\u0439\u0448\u043b\u0430 \/ Paper received : 14.07.2020
\n\u041d\u0430\u0434\u0440\u0443\u043a\u043e\u0432\u0430\u043d\u0430 \/ Paper Printed : 28.09.2020<\/p>\n

\u0410\u043d\u043e\u0442\u0430\u0446\u0456\u044f \u043c\u043e\u0432\u043e\u044e \u043e\u0440\u0438\u0433\u0456\u043d\u0430\u043b\u0443<\/strong><\/p>\n

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\n\u041a\u043b\u044e\u0447\u043e\u0432\u0456 \u0441\u043b\u043e\u0432\u0430: \u0446\u0456\u043d\u043e\u0443\u0442\u0432\u043e\u0440\u0435\u043d\u043d\u044f, \u0446\u0456\u043d\u043e\u0432\u0430 \u043f\u043e\u043b\u0456\u0442\u0438\u043a\u0430, \u043a\u043b\u0430\u0441\u0438\u0447\u043d\u0438\u0439 \u0443\u043d\u0456\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442, \u0441\u043e\u0431\u0456\u0432\u0430\u0440\u0442\u0456\u0441\u0442\u044c \u043e\u0441\u0432\u0456\u0442\u043d\u0456\u0445 \u043f\u043e\u0441\u043b\u0443\u0433, \u043f\u043e\u043f\u0438\u0442 \u043d\u0430 \u043e\u0441\u0432\u0456\u0442\u043d\u0456 \u043f\u043e\u0441\u043b\u0443\u0433\u0438.<\/p>\n

\u0420\u043e\u0437\u0448\u0438\u0440\u0435\u043d\u0430 \u0430\u043d\u043e\u0442\u0430\u0446\u0456\u044f \u0430\u043d\u0433\u043b\u0456\u0439\u0441\u044c\u043a\u043e\u044e \u043c\u043e\u0432\u043e\u044e<\/strong><\/p>\n

\u00a0 \u00a0 \u00a0In modern conditions, classical universities independently set prices for their services, and thus are successfully involved in the process of market formation of these prices. Therefore, the development of an effective pricing policy is an urgent task in connection with the transition to financial autonomy of classical universities and the introduction of results-oriented budgeting technologies.
\nIn our opinion, when developing the pricing policy of a classical university for the purposes of effective budgeting, the definition of pricing strategy and tactics allows us to understand what level of management and which structural unit has the authority to make decisions on pricing and in what part. That is why, when developing an organizational scheme of interaction between the centers of financial responsibility of the university, it is necessary to clearly delineate their responsibility for participation in the preparation of decisions on pricing.
\nThe article considers the features of pricing policy in classical universities as part of the general direction of ensuring the processes of planning and financing. the article describes the main regulations governing pricing at the university. The analysis of normative legal acts in force in Ukraine has revealed contradictions regarding the possibility of economic justification of the cost of educational services by higher education institutions financed from the budget. The article analyzes the reasons for the existing difficulties in determining the cost of educational services in universities. The organizational scheme of interaction between the centers of financial responsibility of the university should delimit the responsibility of all decision-making centers for their participation in the preparation of decisions on pricing. Guarantors of educational programs, persons responsible for load distribution and practical training of students, as well as financial departments of the university take part in determining the cost of educational services.
\nKey words: pricing, pricing policy, classical university, cost of educational services, demand for educational services.<\/p>\n

Referenses<\/strong><\/p>\n

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