ПРОБЛЕМА БЕЗУБЫТОЧНОСТИ ОБРАЗОВАТЕЛЬНЫХ ПРОГРАММ БЮДЖЕТНЫХ УЧРЕЖДЕНИЙ

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    PROBLEM OF PROFITABILITY OF EDUCATIONAL PROGRAMSOF THE BUDGETARY ESTABLISHMENTS

    V.A. Panin, L.E. Basovskiy

    The analysis of problems of financial planning of new budgetary educational institu-tions is made. It is shown that the purpose of planning can serve as a profit and the increasein activity. On the basis of marginal analysis investigated the problem of break-even by theexample of the educational programs of undergraduate programs. It is established that amanagement tool achievement of break-even and increased profitability of the educationalprogram is the control number of students attending the program.

    Keywords: financial planning, profit, growth, marginal analysis, profitability

    Panin Vladimir Alekseevich, Doctor of Physical and Mathematical Sciences, Profes-sor, Rector, Russia, Tula, Tula State Pedagogical University Leo Tolstoy,

    Basovskiy Leonid Ephimivich, Doctor of Engineering, Professor, Head of Department"Economics and Management", Russia, Tula, Tula State Pedagogical University Leo Tolstoy

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