EFFICIENCY ANALYSIS OF FINANCING HIGHER EDUCATIONAL INSTITUTIONS IN UKRAINE

Considering the necessity of researching the efficiency issue of financing HEIs, the approaches to the organization of state financing higher education in the world and in Ukraine were characterised. It was established that while identifying the amounts of financing, the majority of the countries focus on labour market, however it was proved that using the certain financing model of HEIs should provide solving a range of strategic issues concerning rational use of HEIs financial resource corresponding to# the principles of optimisation. It was emphasized that the efficiency of financing should be figured out on the basis of learning the results of a certain HEI activity, that is possible due to the usage of ranking assessment of activities. The financing amount for certain HEIs selected according to the regional location was estimated. The data of the researched HEIs as for determining dynamics of alteration in the amount of financing from the budget in comparison with the tendencies of altering their position in the consolidated ranking was analysed. Taking into consideration the necessity of entry of educational services into the market as independent and equitable participants, and also the efficiency of using available and potentially possible financial resources, the analysis of the HEIs financing structure and determination of the budget financing part in it were conducted. All stated above enabled to evaluate the opportunities of certain educational institutions, to diversify sources of financial resources flow and provide the appropriate level of their functioning and development.