ACCOUNTING AND ANALYTICAL PROVISION OF ECONOMIC SECURITY OF HIGHER EDUCATION IN UKRAINE IN THE CONTEXT OF LIMITATION THEORY
The author reveals peculiarities of interpretation of the essence of economic security of higher education institutions of Ukraine and its accounting and analytical support in the conditions of reforming the market of educational services and in the context of neutralization of endogenous and exogenous restrictions.
The article substantiates that at the current stage of development of the national economy of Ukraine, the importance of ensuring a high level of economic security of higher education institutions is conditioned by the increase of their financial autonomy and responsibility for their financial status, the type of financial stability, the quality of provision of educational services and the efficiency of their activities as a whole. All this puts additional demands on the top management of educational institutions to strengthen the control over the organization and implementation of accounting and analytical procedures, the implementation of the budget, the rationality of spending the state and local budgets, the special fund, earned and attracted independently. However, it also gives the freedom to choose the optimal organizational structure of a higher education institution, an educational management system to eliminate ineffective units, and to close educational programs that are not in demand among educational applicants.
The specificity of the use of the theory of restrictions in activity of higher education institutions is considered. Specifically, the types of restrictions are described in detail, the system of analytical indicators for improving the educational management of educational institutions in the context of the theory of constraints is refined in order to improve their economic security. Yes, endogenous limitations include power and time constraints. The capacity limitation is caused by a mismatch between the high demand for quality education and the lack of material and technical facilities of the educational institutions, the reduction of budget funding, the lack of highly qualified and motivated scientific and teaching staff, etc. Time constraints, despite the fact that the duration and technology of providing educational services to education recipients are clearly regulated by current legislation and higher education standards, are intensified by the increasing competition between educational institutions to ensure better quality education and to gain leadership in the Ukrainian and world educational services market.
Among exogenous constraints, particular attention is paid to market and demographic constraints. Yes, market constraints are related to the imbalance of labor market needs and the supply of specialties and highly qualified graduates of higher education institutions. Increasing competition between entrants of the educational institutions, the solvency of the population, high entrant’s requests for quality of education, conditions of study and living in dormitories of higher education institutions also play an important role.
Demographic constraints, which are directly dependent on the number and level of knowledge of graduates of general secondary education and their desire to pursue higher education, particularly in Ukraine, and not abroad, have a significant impact on the scope of educational institutions.
The relationship between the level of economic security of higher education institutions of Ukraine and the quality of management accounting and strategic analysis of their activity in the context of limiting endogenous and exogenous factors have been identified.
The necessity of developing and strict adherence to the higher education institutions of Ukraine, new requirements for accounting and analytical support of economic security on the basis of reliable and relevant information base of management decisions is substantiated.
The directions of increasing the economic security of higher education institutions of Ukraine by improving its accounting and analytical support in the context of constraint theory are proposed.