Financial policy of educational institutions in modern conditions. Factors for effective management of educational organization resources Effective management of school financial resources

What allowed the school to be so successful? There is no doubt that we have become an educational complex. But the main thing is not only that there are many of us, the important thing is that we are together!
The complex process of unification consisting of two schools and five kindergartens is already behind us; today the reorganization of 14 institutions (four schools and ten kindergartens) is completed.
The scale of the educational complex places demands on the formation of new approaches to management. Management activities are built as a resource management system (material and technical, personnel, financial, educational and methodological). When making decisions, the expected result is predicted, first of all, based on a comprehensive analysis, research of resources, opportunities, conditions. We understand that only a professionally competent administrative team, capable of flexibly reacting and adapting, and making independent decisions within the limits of its competence, is capable of managing the educational complex. And such a team is being formed at our school.
New scales open up new opportunities for all participants in educational relations. First of all, these are opportunities for professional growth for teachers. We are solving the serious problem of creating an in-school system of advanced training. Before being united into a single complex, kindergarten teachers rarely went beyond the boundaries of their institution; now the doors of preschool departments are open: preschool teachers can come to open classes, master classes of their colleagues from other preschool departments, attend lessons of primary school teachers, accumulating in their luggage the best methodological techniques. Music directors and physical education teachers, who were professionally alone within one institution, are now working together on educational programs, scenarios for classes, holidays, and leisure activities. Thus, in deeds, and not in words, continuity between the preschool and primary levels of general education is realized, a connecting thread is formed: kindergarten - school.
Subject teachers of the merged schools have created unified methodological associations, jointly organize subject weeks, give open lessons and master classes. This is how the best experience of different institutions is accumulated.
As part of the in-school professional development system, the ICT competence of preschool teachers is improved, for whom teachers conduct computer literacy courses. Of course, the city system of advanced training is accessible and progressive, but local training has its advantages: minimal time investment, friendly attitude of colleagues, and the opportunity to immediately implement the acquired knowledge in specific joint work.
The creation of an integrated methodological space, the development of an integral in-school system for advanced training, networking, and the formation of a mentoring institution will improve the professional competence of teachers and, as a result, improve the educational results of pupils and students.
The identification of positive pedagogical experience within the team was facilitated by the school stage of the “Teacher of the Year” competition, which became possible in the conditions of the educational complex. Held at the end of the last school year, it united and rallied everyone: both educators and teachers.
The open day, held on November 14-15, 2014, showed that the teaching staff is united. About 600 parents of pupils and students, guests who visited the open day, spoke about the teaching staff: “Well done, both children and teachers!”, “The teachers are just super!” “Thank you to the school!”, “We are so lucky with the teaching staff!”, “We wish the teachers health, happiness and creative success! Thank you for our children!”
The large complex provides ample opportunities for broadcasting the best teaching practices within the school, for organizing mentoring, for the growth of pedagogical skills, the development of young teachers, and the integrative use of human resources.
Today, the school has been awarded the status of a regional innovation platform for the development of an innovative educational environment in the direction of “Modeling and Design” in primary schools. This became possible due to the fact that primary classes are located in a separate building after a major renovation. The creation of age-appropriate educational environments in a complex will ensure an increase in the quality of education, since the environment itself will contribute to learning and the formation of a positive social experience for the child. Having placed the first two grades in the Rostock preschool department, and from September 1, creating the most comfortable conditions for first-graders there, we have already received positive feedback from parents, and for the next school year there is a “queue” of parents who want their child to study in the first grade. in a preschool setting.
The reorganization allowed us to expand the scope of training. Instead of 1-2 profiles that existed in schools before the reorganization, today we already have 4 profiles (physico-mathematical, socio-economic, chemical-biological, philological). By introducing individual educational plans for those students whose educational needs did not fit into any of the four profiles, we were able to satisfy all the needs of high school students. Increasing the number of profiles sold is one of the main tasks facing us.
Expanding social partnership in the formation of a cadet class is a long-term initiative, the purpose of which is to create conditions for students to freely choose their areas of interest and build life and professional plans. The opening of a cadet class on the 7th parallel is an early profiling, the implementation of a physics and mathematics pre-profile and the cadet component of education. The school entered into close cooperation with the Military Academy of Strategic Missile Forces named after Peter the Great, veteran organizations, the military commissariat, and military units of the Ministry of Defense of the Russian Federation. Thanks to social partners, in three months our cadets went on excursions to the Military Academy of the Strategic Missile Forces named after Peter the Great, visited the museum of the Cultural Center of the Ministry of Defense of the Russian Federation, the concert of the military brass band “My Dear Capital”, the play “Thank you to Grandfather for the Victory” of the Russian Theological Theater “GLAS” , Ceremonial march dedicated to the 73rd anniversary of the Parade on November 7, 1941 on Red Square.
In the field of additional education, the range of programs being implemented has expanded significantly, and the number of associations has doubled. This allows us to satisfy requests for the development of individual abilities of students and pupils. The task facing us is to satisfy the demands and needs of every child.
We pay special attention to working with students’ families and improving the pedagogical competence of parents. In addition to joint projects with families, leisure and competitions, and traditional parent-teacher meetings, we actively use a form of working with families called a parent-child club. Teachers of preschool departments are working on the use of the didactic material “Children’s Calendar”, developed by FIRO. The content of the calendar is focused on the daily activities of parents and children at home. The work with children that began in the family receives its further development in the process of educational activities of the preschool department, thus, the education of children is built on the complementary actions of parents and teachers. Each participant in the educational process has the opportunity to constantly complement the educational content started by the other. Such interaction opens up wide opportunities for improving the quality of education.
The new scale of the educational complex has expanded the boundaries of communication between children in the region. Preschoolers have become frequent guests at school. They visit the school library, participate in concerts, exhibitions, and sports competitions. Carrying out the festival “Hello, we are looking for talents!” for preschoolers and primary schoolchildren has already become a good tradition of the educational complex.
Completely different development prospects opened up for the scientific community of students. Preschoolers were also invited to participate in the scientific and practical conference of research works of the scientific society of junior schoolchildren “First Steps into Science”. And the scientific society of schoolchildren in grades 5-11 “Spectrum” included new “future Newtons” in its ranks. This allows not only to identify the most gifted children, but also to increase the level of their research and design work, which is very difficult to do in one institution.
We understand that the best traditions of each institution must be preserved. As part of the “Star Festival”, which takes place at the end of the school year, we reward and thank everyone, teachers and students, all those who have increased the school’s achievements by participating in intellectual, creative, and sports competitions at all levels. Now there are more and more “stars” in the complex.
Today there are many of us, and what was difficult to implement with small forces has begun to come true. The scope of activity of student self-government has expanded, which today is developing in 7 directions. One of them is quite new for us - volunteering. Together with the “Old Age in Joy” foundation, trips are taken to the nursing departments of the Mozhaisk district, and the “Student to Elderly Person” campaign: students draw cards, send them by mail, congratulating lonely old people all over the country on the holidays. A very interesting and popular event that takes place within our community is “Student to Child.” Schoolchildren come to preschool departments: they draw with the kids, learn songs with them, and hold dance flash mobs. And how the preschool children look forward to these meetings! And it’s hard to say who enjoys meetings more, kids or schoolchildren...
The potential influence of public bodies on school management is being used more and more effectively. The governing council, to which serious powers in the field of school management are delegated, becomes a powerful ally of the teaching staff in achieving the stated goals. The fact that the governing council includes representatives of the parent community and teachers of all buildings allows us to relieve psychological stress at the stage of forming a unified educational space, minimize risks, and preserve the traditions and productive experience of each institution.
We are at the beginning of the journey. We have many difficulties and problems that still need to be solved. The school development program reveals to us the path from formal unification through resource integration to sustainable innovative development. Integration of resources and effective management of them in the space of common goals will ensure a synergistic effect and achievement of planned results.

Lyudmila SYSOEVA, director of school No. 878

The main resource for effective education is teaching staff. The quality of their training, the correctly chosen system of incentives for their work (not only material), working conditions, prestige, competitiveness, desire for self-realization. The effectiveness of the professional activities of the teaching staff is determined by the level of pedagogical culture of its members, the nature of interpersonal relationships, understanding of collective and individual responsibility, the degree of organization and cooperation.

Factors that determine the effectiveness of the quality of education:

1. quality of training programs, methods, teaching aids;

2. structure of the educational organization;

3. models of education in the organization;

4. the presence of a self-development mechanism;

5. scientific base;

6. methods and qualified management specialists.

To practically implement the effective use of resources of an educational organization, it is necessary to take into account a number of factors:

1. Regulation of activities (establishment of unambiguous rules of behavior within the framework of educational activities). For teaching staff, these are, first of all, technologies for implementing educational programs. Sometimes regulatory documents (process regulations, regulations on departments, job descriptions) adopted by the company are ineffective. The reason for this is the lack of structure in the system of regulation of activities and, in particular, educational programs. Many regulations become outdated and become irrelevant, and some processes are overly regulated and delay the necessary changes. That is why it is necessary to create a system for regulating activities and do this most effectively based on a process approach. If you formalize processes and secure the boundaries of responsibility for the execution of the process through the creation of process regulations, then the effectiveness of the process can be increased.

2. Rules (method of regulation; models of behavior officially recorded in regulatory documents, standards of activity, compliance with which is monitored, and violation is punished).

3. Subjects of pedagogical activity - teaching staff, parents, guardians and their substitutes, performing educational and educational functions. To regulate the activities of subjects, organizational documents are usually used: educational and educational programs, job descriptions, regulations on departments, and development programs for public organizations.

4. Curricula are officially approved documents that reflect the content and level of development of competencies and are implemented in educational organizations of various types.

5. Traditions are unofficial and, as a rule, not recorded, but clearly observed models of behavior, the adherence to which is controlled by the organization’s employees, and their violation is condemned. Employees of the organization who take an active part in the preservation, dissemination and control of the implementation of norms become its leaders (formal or informal).

6. Organization of activity processes - these are parts of the activity during which subjects organize the educational process using resources. To regulate the activities of processes, regulatory documents are used (regulations on the direction of activity, programs, methodological recommendations, etc.).

7. Technological instructions for technical personnel - instructions that establish requirements for the implementation of organizational procedures. The instructions, more deeply than the work regulations, reveal the methods of performing actions (execution technology) that the performer must perform to obtain the required result. For example, the actions indicate that the performer fills out an examination sheet, grade book, etc., and the technological instructions will disclose how he should fill it out (what data and in what sequence he should enter in certain fields of the form).

8. Synergy - means giving the activities of all members a single direction, striving for a common goal and effectively using the total potential of the organization. For example, chronic underfunding of education, insufficient professional level of personnel, hiring an employee who is incompatible with the team can affect the effectiveness of the use of resources. Resources in any educational organization are closely interconnected and complement each other.

To successfully unlock the potential of synergy, a number of conditions must be taken into account:

1. concentration and massive use of previously dispersed resources;

2. increasing the coherence and coordination of actions of parts of an educational organization.

3. consistency and focus towards the desired result;

4. increasing the productivity of some participants due to the effect of the presence of others;

5. modularity of parts;

6. attractiveness of the goal and good organization (as a process);

7. thorough knowledge of the capabilities of employees, the psychological climate in the team;

8. thoughtful motivation.

External assessment allows us to identify signs of the effectiveness of using the resources of an educational organization:

1. Positive feedback from employers;

2. Low percentage of graduates being employed outside their specialties;

4. Successful state licensing and accreditation of educational activities;

5. Availability of confirming quality certificates (One hundred best educational institutions in Russia, STO quality mark);

6. Investment attractiveness (Social partnership, creation of resource centers and specialist retraining centers);

7. State prizes and awards;

8. Recognition of certificates and diplomas of public organizations outside the region and state.

Internal assessment of the effectiveness of using the resources of an educational organization:

1. Stability of personnel;

2. High level of positive motivation of the team;

3. A high percentage of recertified and certified teachers, teachers with a scientific degree, who have completed an internship at an enterprise, etc.;

4. The best teaching experience is regularly summarized and broadcast;

5. Modern educational technologies, including ICT technologies, are effectively used;

6. Attracting the best specialists from production to review programs and graduation projects?

7. A well-thought-out and flexible system of incentives for employees of an educational organization for performance;

8. Material and technical equipment meets the requirements of the implementation of the Federal State Educational Standard and the Bologna process.

Kamenshchikova L., Gorlanova E. The financial policy of educational institutions in modern conditions

When considering the market model of the functioning of the economy, the economics of education is a set of relations that develop between participants in the educational process and the economic partners of the school regarding the formation and use of limited resources in the process of production and sale of educational services.

Issues of managing financial resources, which are funds generated by institutions and organizations as a result of economic activity, are of particular importance in the context of the development of market relations and the expansion of the economic independence of schools. In this case, education finance represents an independent system of monetary relations between participants in the educational process and economic partners of the school regarding education and the use of budgetary and extra-budgetary funds necessary for the school to perform its functions. These relationships should be aimed at achieving the best results at the lowest cost. In order to increase the efficiency of any activity of an educational institution, it is necessary to correlate the selected goals of school development with its financial capabilities.

The effective functioning of a school, of course, depends on the availability of resources to ensure the educational process, but no less important is the efficiency of their use.

The procedure for using resources is directly related to the financial and economic mechanism of school management, the degree of its economic independence, and the competence of managers in the field of making management decisions. Methods of using resources and choosing an effective option to solve the problems assigned to the school is the area of ​​​​economic knowledge.

This approach to management contributes to the development of the economic initiative of educational institutions when making management decisions and expands the range of entities interested in improving the quality of educational services. Thus, management of the financial and economic activities of the school is the most important component of general management as a process of conscious influence of the director on the internal environment (school employees, students and others), on the external environment (parents, social and economic partners and others), aimed at realizing the purpose of the school .

To successfully implement the school’s mission, the head of an educational institution must understand the processes occurring in the distant external environment of the school’s functioning. They are the ones who are able to directly influence the formation of new economic relations at the school level:
- redistribution of responsibility for school financing between the levels of state, regional and municipal government; the risks of decreased school funding are reduced;
- “expansion” of the economic independence of the school, in the future - expansion of the variety of organizational and legal forms for the school; increasing risks of increased uncertainty and instability of school activities;
- lack of state consolidation of the main parameters of the development of general education (length of study, educational standards, state forms of monitoring results - Unified State Examination, per capita financing, performance standards, including the procedure for forming a remuneration system - are at the stage of experimental development); increasing risks of increased instability of school activities due to changing management influences from the state;
- strengthening state control of financial flows at the school level (treasury system of budget execution); increasing risks of reduced mobility in resource management.

Of great importance is the manager’s understanding of changes in the immediate external environment of the educational institution, its strengths and weaknesses:
- increased motivation of parents in obtaining a quality education for their children; increased pressure on the school from parents; increasing risks of increased differentiation of schools in terms of quality of education in conditions of mixed financing;
- increased competition in the city and the preservation of the monopoly of schools in rural areas; growing risks of reducing the effectiveness and accessibility of quality education;
- growing interest of public organizations and business in the development of the school as an entity influencing the formation of tolerant social behavior of future members of society (reduction of aggressiveness, crime, drug addiction, alcoholism, homelessness, etc. among young people).

Thus, the current state of economic relations developing around the school can be considered as transitional, requiring the director to build up competencies in two interrelated areas of activity: 1) in economics, 2) in finance. The formation of professional competence in this area is carried out more effectively if the educational institution is integrated into the system of new economic relations based on the choice and consolidation of:
- organizational and legal form of the educational institution;
- a structural and content model that determines the universality or profile of educational activities;
- strategic partners in the external environment;
- organizational and legal aspects of the school’s financial activities;
- methods and models of school financing;
- procedures and rules for interaction between the school and financial institutions (financing, accounting, control, taxation);
- technologies and methods of financial planning and analysis.

In the new economic conditions, the organizational and economic functions of the school director are adjusted, modified, and developed. They are aimed at solving many issues that cover various aspects of financial and economic relations that arise regarding the attraction and use of resources, including financial ones: financial and economic forecasting, financial and economic planning, financial and economic regulation, coordination of the actions of various subjects of financial management , incentives, financial control.

In the implementation of these management functions, the degree of independence of educational institutions in the formation and execution of income and expense estimates increases.
The basis for the formation of the financial and economic mechanism for the functioning of the school is the choice of its financing model.

Difficulties in forming a model of financial support for various types of general education institutions

The formation and execution of the budget of any state is carried out in accordance with budget policy. The ideas, goals, objectives of the latter, methods and forms of its practical implementation are manifested through the parameters of budget expenditures and the construction of inter-budgetary relations.

The regulatory function of the budget is manifested in the fact that the budget is a universal mechanism for state participation in financing expenses, the payment of which individually by each user from the standpoint of the aggregate interests of society is impossible or irrational.

The directions for spending budget funds determine its functional structure and are reflected in the articles of the budget classification. The functional structure of the budget used in Russian legislation allows us to illustrate the list of all functions of the state that are determined by solving internal and external problems of the country's development (financing social sectors, science, national defense, servicing public debt, etc.). This makes it possible to reflect in a systematized form the priority of areas for spending budget funds and assess the effectiveness of the state regulation process at all levels of the budget system. Thus, the budget as a management tool allows the state to regulate the volumes and directions of spending budget funds, focusing on the current state of a particular problem, and the share of government expenditures and sources of covering them indicates its actual priority. Budget policy also includes regulation of the pace and proportions of distribution of budget funds between sectors of the economy and social sphere, including education, both on a national scale and in a particular region.

The priority task of the state in the field of education is to ensure equal access to education for all citizens of the country. This leads to the emergence of budgetary obligations to finance it in terms of state social guarantees enshrined in the Constitution of the Russian Federation.

An important role in the financial provision of schools is played by the legislative delimitation of expenditure obligations between levels of the budget system. The degree of participation of the budget of one level or another in the financing of educational services depends on a number of factors: the state structure and the general system of public administration, the legislative distribution of responsibility for types of expenses, established traditions, and so on.

One of the reasons for the current imbalance in education financing is the constant lag in the development of economic and financial independence of educational institutions in relation to the development of the market environment for the production and promotion of educational services.

The diversity of needs of subjects interested in the development of education at all levels requires the development of new economic mechanisms for school management, providing it with a flexible response to changes in the structure of these interests and allowing the creation of conditions for their effective satisfaction.

The school becomes the core in the system of changing economic relations, which determines the objective need for changes in the school itself. From an agent that absolutely represents the interests of the state, the school becomes an independent market entity, the effectiveness of which depends on the degree to which the educational services offered by the school correspond to the current demand.

Under these conditions, the state becomes the same consumer, placing demand for educational services, as the family, public organizations, and business structures. With this scheme of market relations, a system of multi-channel fundraising or a model of mixed school financing becomes effective.

Changing the role and place of the school in the system of economic relations, along with others, involves solving the following problems:
- expanding the economic independence of the school;
- introduction of new organizational and legal forms of functioning of an educational institution;
- reorganization of the school management system;
- development of general management aimed at creating conditions for the sustainable functioning of the school in changing environmental conditions.

The preservation of state guarantees of citizens' rights to education must be confirmed by guaranteed financial support for the needs of educational institutions in volumes that meet the requirements of the development of a post-industrial society, the basis of which is intellectual innovation.

Kamenshchikova L. A. Candidate of Pedagogical Sciences, Professor, Head of the Department of Management of Educational Institutions, Novosibirsk Institute for Advanced Training and Retraining of Education Workers

Gorlanova E. V. Candidate of Pedagogical Sciences, Associate Professor of the Department of Management of Educational Institutions, Novosibirsk Institute for Advanced Training and Retraining of Education Workers