METHODOLOGICAL BASIS OF RESEARCHING THE EFFICIENCY OF FORMATION AND USE OF RESOURCES FOR FINANCIAL PROVISION OF MUNICIPAL EDUCATION
Abstract
The article examines the theoretical and methodological principles of assessing the effectiveness of the formation and use of resources in the financial provision of municipal education in the context of decentralization and increasing requirements for the quality of educational services. A comprehensive methodological approach is proposed, which is based on the integration of economic, social, systemic and institutional approaches using both quantitative and qualitative indicators. For empirical analysis, the methods of correlation and regression analysis, the index method, SWOT analysis, as well as a comparison of cost and result budgeting models were used. Five main groups of resources have been identified that are critically important for the effective functioning of municipal education: financial, material, human, informational and time. It is proven that the balance and quality of these resources significantly affect the effectiveness of educational activities, which is manifested in improving the quality of educational services, accessibility and satisfaction of participants in the educational process. Particular attention is paid to the role of implementing program-target budgeting, modern information and analytical monitoring systems and analytical tools as factors for increasing transparency, control and efficiency of resource use. The results obtained emphasize the need to transition to more effective models of financial management in education, which ensure the sustainable functioning and development of institutions at the municipal level, as well as support the strategic goals of decentralization and modernization of the education sector in Ukraine. The proposed methods can be used to improve the financial planning and monitoring system at the level of territorial communities. This will contribute to improving the quality of educational services and strengthening the role of local self-government in ensuring the sustainable development of municipal education. In addition, the results of the study can serve as an analytical basis for making management decisions by local self-government bodies and developing effective strategies for the development of educational infrastructure. Further scientific research in this area should be directed towards improving tools for assessing the impact of resource provision on the results of educational activities and the socio-economic development of communities.
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