Valentyna Gapon
https://orcid.org/0000-0001-7521-5450
Olena Barabash
https://orcid.org/0000-0003-2545-0369
Tetiana Khaniuk
https://orcid.org/0000-0002-5442-8243
FEATURES OF ACCOUNTING AND ANALYSIS OF THE STATE REAL PROPERTY OF HIGHER EDUCATION INSTITUTIONS UNDER THE MARTIAL LAW IN UKRAINE
Full text (pdf)
Language: Ukrainian
Abstract. The purpose of this article is to determine the state of material and technical support of the higher education institutions (HEIs) managed by the Ministry of Education and Science of Ukraine in the context of the armed aggression of the russian federation in Ukraine. The information base for the analytical research was based on the legal acts regulating the accounting of property under martial law, instructions, methodological recommendations, information from the Automated System “Legal Entities”, and open data from the Unified State Electronic Database on Education. In the course of the study, the authors identified the subjects of education and science involved in the formation of the Unified Register of State Property administered by the Ministry of Education and Science of Ukraine; systematized and built a scheme of information flows between subjects; improved and optimized the procedure for users of the HEIs to generate quarterly reports; outlined the risks arising from the military aggression of the russian federation against Ukraine and affecting the process of accounting for state property and its integrity, accuracy, and completeness of information in the database. The calculated indicators make it possible to estimate by region the number of academic buildings and dormitories, their total area and the residual value of state real estate remaining in the temporarily occupied territories. The HEIs that have provided shelter to temporarily displaced institutions from the occupied territories and areas of hostilities are also identified. The article presents information on the number of higher education students who studied at temporarily displaced institutions at the cost of the budgetary funds and under contract as of October 1, 2021, and 2022, by region. The subject of further research should be the development of methodological principles for monitoring and verification of the main indicators of the Automated System “Legal entities”; improvement of data collection and processing technology; creation of a reliable system for notifying responsible persons about detected errors in reports and their correction in the information base as soon as possible; ensuring the sustainability of the information system under martial law in Ukraine.
Keywords: higher education institutions, material and technical base, state real property, academic buildings, dormitories, analytical indicators.
https://doi.org/10.32987/2617-8532-2023-1-5-21
Keywords: higher education institutions, material and technical base, state real property, academic buildings, dormitories, analytical indicators.
https://doi.org/10.32987/2617-8532-2023-1-5-21
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3. Stadnyk, V. V., & Yokhna, A. (2011). Strategic management of innovative development of the enterprise. Khmelnytskyi: KhNU [in Ukrainian].
4. Stadnyk, V. V., & Sokoliuk, H. O. (2012). Using a balanced scorecard to achieve diversified growth. Bulletin of Khmelnytskyi National University, 4(2), 125–131 [in Ukrainian].
5. Iokhny, M. A. (Ed.). (2007). Concepts of institutional economic theory in managing the development of socio-economic systems. Khmelnytskyi: KhNU [in Ukrainian].
6. Yarmosh, O. V. (2013). System of indicators for monitoring the development strategy of higher education institutions. Topical issues of increasing the competitiveness of the state, business and education in modern economic conditions (pp. 100–102). Dnipropetrovsk: Bila K. O. Retrieved from http://www.confcontact.com/20130214_econ/2013_02_14_econ_tom2.pdf [in Ukrainian].
7. Benko, M. M. (2010). Information systems and technologies in accounting. Kyiv: KNEU [in Ukrainian].
8. Koriahin, M. V. (2013). System and process approaches to the study of accounting and its methodology. Bulletin of Dnipropetrovsk University. Series: economy, 21(7), 223–229. Retrieved from http://nbuv.gov.ua/UJRN/vdumov_2013_21_7(4)__36 [in Ukrainian].
9. Dzhoha, R. T., Svirko, S. V., & Sinelnyk, L. M. (2003). Accounting in budgetary institutions. Kyiv: KNEU [in Ukrainian].
10. Hryshchenko, I. M. (Ed.). (2014). Theoretical and methodological substantiation of effective financial and economic models of higher education development. Kyiv. Retrieved from https://ihed.org.ua/wp-content/uploads/2018/09/viddil-5_mon_Finansovo-ekonomich-modili_2014_260.pdf [in Ukrainian].
11. Londar, S. L., Melnyk, S. V., & Tereshchenko, H. М. (2022). Challenges facing the education sector in the conditions of martial law in Ukraine: the need to restructure information support. Educational analytics of Ukraine, 2(18), 5–22. DOI: https://doi.org/10.32987/2617-8532-2022-2-5-22 [in Ukrainian].
12. Gapon, V. V., Barabash, O. A., & Khaniuk, T. O. (2015). Analysis of state real estate of higher education institutions. Bulletin of Khmelnytskyi National University. Series: economic sciences, 4(2), 200–206. Retrieved from http://nbuv.gov.ua/UJRN/Vchnu_ekon_2015_4%282%29__41 [in Ukrainian].
13. Gapon, V. V., & Barabash, O. A. (2021). Monitoring of indicators of equipment and material procurement of higher education institutions. Educational analytics of Ukraine, 1(12), 39–54. DOI: https://doi.org/10.32987/2617-8532-2021-1-39-54 [in Ukrainian].
14. Ministry of Education and Science of Ukraine. (n. d.). Education is under threat. Retrieved from https://saveschools.in.ua/ [in Ukrainian].
15. Verkhovna Rada of Ukraine. (2015). About the legal regime of martial law (Act No. 389-VIII, May 12). Retrieved from https://zakon.rada.gov.ua/laws/show/389-19#Text [in Ukrainian].
16. SSI “Institute of Educational Analytics”. (2022). Education of Ukraine under martial law. Retrieved from https://iea.gov.ua/wp-content/uploads/2022/08/education-of-ukraine_2022.pdf [in Ukrainian].