Formation of the cost price of educational services...

Forming the cost of educational services

The emergence of various sources of funding led to the need for costing for various educational programs, forms and levels of training. Only by determining the cost, the manufacturer of educational services can reasonably set a price on them.

The cost price of educational services is a combination of costs associated with providing them to consumers.

The following types of prime cost are formed in the system of higher professional education:

• total (gross) cost of the educational institution;

• Cost of the educational program;

• The cost price of training for the whole period or for a certain time period (the cost of training a specialist).

It should be borne in mind that the costs for individual periods will differ. This is explained by the different duration of the semester and the unequal training load: for example, the theoretical training course is more labor-intensive than the period of passing the production practice or the performance of graduation thesis (project). And of course, the cost price of training in certain periods is characterized by a definition that specifies the terms of its formation, for example, the prime cost of the first year of training or the first year. In addition, the cost price must be planned and reported, or actual.

The amount of costs directly attributable to the cost of the educational service is influenced by a large number of factors that can be divided into four groups (Figure 7.3):

• learning technology;

• the qualification level of the staff (personnel structure);

• The level of equipment of the educational process by technical means

• Forms and terms of training.

To learning technologies include the introduction of innovative technologies (computer and telecommunication technologies) and teaching methods (business games, case studies, situational tasks, tests, trainings, etc.).

The qualification level of the faculty is characterized by numerical composition and structure

Factors affecting the cost of educational programs

Fig. 7.3. Factors affecting the cost of educational programs

faculty, the proportion of doctors and professors, candidates of sciences and associate professors in it.

The level of equipping the educational process with technical means is characterized by the availability of modern laboratory equipment, technical training aids, Internet access, the volume of the library fund.

Forms of training - full-time, part-time, correspondence, distance. Depending on the form, the terms of training are determined. The current standards envisage the implementation of training programs in the areas of undergraduate studies with a minimum period of four years (if the incomplete higher education is received, the terms of training may be reduced to two years); Master's programs are designed for six years, including preparation for research work. The educational program of the specialist is realized within five years.

All of the above groups of factors have an impact on the complexity and material intensity of educational programs.

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