Budgetary expenditures: essence and their analysis in financing the needs of general educational schools

The subject of research is to study the essence of the concept «expenses», and also based on the costs of education at the local level there are revealed problems of financing. The purpose of research is to expose the essence of expenses as well as analyse of expenses as to the functioning of secondary education schools for the last years. The results of work. The essence of the concept «expenses» is determined; the dynamics of expenses on education and on general secondary education is given. Practical implications. The results of this study can be used in studying the problems of education in particular financing of general secondary education sector. Conclusions. Thus, studies of the current state of education financing in Ukraine shows that to solve problems of this sector needs to develop a quality system of state measures that will be aimed at its effective development. In addition to that the main task has to be ensuring of sufficient financing of this sector by optimizing of budget and off-budgetary resources for its development.