PLANNING AND USING OF BUDGETARY RESOURCES BY HIGHER EDUCATION INSTITUTIONS AND IT’S FEATURES

The article investigates the important features of the planning and using of budgetary resources of public institutions of the higher education in Ukraine. There were allocated the features of cost and financial flows planning in public institutions of the higher education. Also were considered the problems of implementation of budgeting in financial planning practices of public institutions of the higher education, it’s methodical supporting and mplementation. And were defined the basic directions of the development and improvement of the financial planning of budgetary resources, control and analysis of their using. Most scholars admit that the budgeting is the best method of the planning of budgetary resources in public institutions of the higher education and monitoring of the effectiveness and the legitimacy of their using. Nowadays there were developed many different methods of the budgeting in public institutions of the higher education, but there are still problems with the implementation of budgeting practices in higher education institutions. These aspects determine the need for continue of the researching of methodological support system of the budgeting in public universities and their practical implementation in the specific public universities, which depending on the specialization level of accreditation, the number of students and teachers and so on. The improvement requires both the theory and the practice of financial planning of the public universities, as well as the monitoring and analysis of budget funds, which is particularly important in the current socio-economic and political crisis in Ukraine.