scholarly journals EVALUATION OF THE EFFICIENCY OF STATE INSTITUTIONS OF HIGHER EDUCATION IN UKRAINE: THEORETICAL PRINCIPLES AND GENERAL METHODOLOGICAL APPROACHES

Author(s):  
W. Rudnytskyy ◽  
S. Svirko ◽  
A. Dykyi ◽  
O. Dyka ◽  
T. Trosteniuk

Abstract. The purpose of the article is to study the theoretical issues of determining the effectiveness of state higher educational institutions of Ukraine and the development of theoretical and methodological principles, as well as general methodological approaches to its evaluation. To implement it, the authors formed and proposed a supplement to the thesaurus of management of the concept of «key performance indicators» (Key Efficacy Indicators, KEI), which, in the context of the object of study, is proposed to understand a set of numerical indicators of public higher education. nature, which are the central element of the system of evaluation of its activities in terms of its effectiveness and efficiency in order to achieve certain goals of the state institution of higher education. In order to form a stable basis of the evaluation methodology, a classification of key performance indicators was formed according to 16 features, according to which the corresponding groups were identified and their characteristics were given. The outline of the methodology is based on the basic classification features of key performance indicators, in particular by: types (efficiency and effectiveness), degree of importance (major and minor) and areas of coverage (educational, research, financial, contingent, infrastructure, socio-ethical); it provides for the final definition of an integrated key performance indicator through the sum of complex indicators of efficiency and effectiveness or the sum of complex indicators of educational, research, financial, socio-ethical spheres, as well as areas of contingent and infrastructure. The final formation of the methodology for assessing the effectiveness of state institutions of higher education will optimally and deeply assess the activities of these entities, which will contribute to the actual implementation of all management functions in time and space to fulfill their mission, objectives and development goals. Keywords: key performance indicators, key еfficacy indicators, effectiveness, efficiency, public higher education institutions. JEL Classification M41, I23 Formulas: 11; fig.: 0; tabl.: 1; bibl.: 25.  

Accounting ◽  
2021 ◽  
Vol 7 (6) ◽  
pp. 1425-1434 ◽  
Author(s):  
Svitlana Svirko ◽  
Larysa Hordiienko ◽  
Tetiana Trosteniuk ◽  
Uliana Andrusiv ◽  
Svitlana Rudnychenko ◽  
...  

The aim of the article is to study the theoretical foundations and develop methodological, methodological and organizational approaches to management accounting in state institutions of higher education in Ukraine in the conditions of sustainable development goals implementation. Authors in the article suggest the distribution of activities, as well as the types of productive products of mentioned entities within them. A new concept of the planned cluster of management accounting in state institutions of higher education has been suggested for the development of budget planning. In the context of accounting cluster formation the model of coding of analytical accounts on the expenses accounts is offered, and also correlation of the last and codes of economic classification of expenses, a managerial reporting package is recommended for application. Within the control and analytical management accounting clusters of state institutions of higher education the adaptation of the general procedure of responsibility centers assessment is motivated, the composition of performance indicators is specified and the updated nomenclature of performance indicators is formed. In order to monitor the level of introduction of management accounting in the practice of state institutions of higher education, a model is formed, which is based on the calculation of an integrated indicator of the level of implementation of the latter; approbation of the developed model on the example of state institutions of higher education in Zhytomyr allowed to determine the leader who showed high results, leading the list of the latter.


2020 ◽  
Vol 24 (esp. 2) ◽  
pp. 1137-1164
Author(s):  
Patricia Tanganelli Lara ◽  
Eladio Sebastián-Heredero

The Incluir Program influenced institutional policies for the implementation of accessibility actions for people with disabilities in higher education, in all Brazilian states. With financial support from the MEC, Brazilian universities created and/or restructured diversity support units in Federal Institutions of Higher Education and State Institutions of Higher Education. Thus, the objective of this work is to analyze how the current situation is, from the productions of theses and master's thesis, since their publication, to understand how these Higher Education institutions have organized to support the entry and permanence of people with disabilities after this financial contribution and the publications of the inclusion public policies in Brazil. The methodological procedures of this research are qualitative and bibliographic in nature, using content analysis. The results of this investigated period revealed progress in the implementation of public policies, after 2005, with the creation of diversity support units and resources for the inclusion of young people and adults with disabilities, it was also possible to identify the need for teacher formation and for professionals working in these institutions to eliminate the attitudinal and communication barriers located in many higher education institutions.


Author(s):  
Lam Ngoc Quynh Le ◽  
Dung The Vu ◽  
Hien Ngoc Do ◽  
Thoai Tuong Lam ◽  
Trang Thi Thuy Vuu ◽  
...  

Higher education plays a crucial role in the economic and social development. In order to fulfill its role, mission, and vision, as well as enhance competitive advantages in the global integration context, universities have to put quality as the top priority. Recently, many universities nationwide have been developing quality assurance system, conducting self assessment, and pursuing accreditation in both program and institutional levels. This process aims at developing suitable action plan for quality improvement based on determined strengths and weaknesses. However, this process requires a huge effort to collect and analyze data. In order to enhance the effectiveness and efficiency, the key performance indicators (KPIs) are proposed to evaluate the quality of higher education programs in many aspects. Those KPIs can be considered as a set of statistical measures of how higher education programs are performing. This paper, therefore, provides some general definitions and proposes some KPIs in order to measure the quality of higher education programs in engineering and technology. However, findings of this study can be used as references for other programs.


2021 ◽  
Vol 38 (4) ◽  
Author(s):  
Olesia Tomchuk ◽  
Viktoriia Tserklevych ◽  
Olena Hurman ◽  
Valentin Petrenko ◽  
Kateryna Chymosh

The article discusses the potential opportunities for leaders of higher education to monitor and implement development management functions using a system of key performance indicators, which is often used by various business entities. The authors adapted it to the needs of higher education institutions, integrating them with their characteristics.The formation of a system of key performance indicators in the article is disclosed from the point of view of improving the management system and motivation of the management and teaching staff of higher education. Approbation of the proposed methodology was implemented in the Institution of Higher Education, where it showed its effectiveness. The new system allowed the university professors to influence directly on the bonus part of income through their own work and efficiency.


Author(s):  
Ahmad Rahman Songip ◽  
Zaini Ujang

The Ministry of Higher Education (MOHE) of Malaysia has launched its transformationinitiative, called National Higher Education Strategic Plan (NHESP) that sets the foundationtowards attaining merit and sustainability for the higher education system beyond 2020. Oneof the initiatives is for one Malaysian university to be in the top 50 of world ranking. UniversitiTeknologi Malaysia (UTM) has decided to go for this challenge.To achieve this objective, UTMhas to set a very clear and tangible target by setting challenging Key Performance Indicators(KPI). This paper summarizes the transformation initiatives that UTM undertook since 2009,the lesson learnt and good practices that other institutions of higher learning could adopt.


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