DOI: 10.18384/2310-7219-2017-4-18-27

RESOURCE MANAGEMENT IN EDUCATIONAL ORGANIZATION ON PERFORMANCE RESULTS

Tretyakov P.I.

Moscow State Regional University 105005, Moscow, st. Radio, 10A, Russian Federation

Annotation. The article discusses the technology of management by results through the analysis of financial and economic activities, which plays important role in improving the efficiency of the educational organization. The definition of management by results is given as a purposeful, resource-provided interaction of the managing and managed subsystems to achieve predictable results. The principles of effective management are given. The expected results in the educational organization are characterized. The organizational structure of resource management is described. The ways of improving the management of financial and economic activities based on the results of the work of the management team are substantiated.

Key words: task management, integrated management based on results, resource-provided management in the complex, directions for the development of the educational environment.

MANAGEMENT OF RESOURCES IN THE EDUCATIONAL ORGANIZATION BASED ON THE RESULTS OF ACTIVITIES

Moscow Region State University

10A, Radio ul, Moscow, 105005, Russian Federation

abstract. The article considers the technology of management by results through the analysis of financial and economic activities, which plays an important role in improving the effectiveness of the educational organization. The definition of management"s results as a purposeful, source-based interaction between the managing and managed subsystems to achieve the predicted results is given. The principles of effective management are mentioned. The expected results in the educational organization are characteristic. The organizational structure of resource management is described.

Key words: errand management, integrated performance management, resource-ensured management in complex, directions for educational environment development.

Economic analysis helps to increase the efficiency of activities in the management of the complex (gymnasium, school, kindergarten), the most rational use of fixed assets, material, labor, financial resources, the elimination of unnecessary costs and losses, the implementation of a savings regime, which allows you to establish the presence and absence of financial resources in the organization difficulties, identify their causes and plan measures to eliminate them.

Consider the effectiveness as the degree of achievement of the planned results on the example of Gymnasium No. 1504 in Moscow.

The main reason for the development of a new approach to management by results in the educational complex was our dissatisfaction with the management system by objectives. This dissatisfaction was also experienced by the pioneers, developers of the theory of management by results - Finnish managers.

At the international investment forum in Sochi (29.09.201602.10.2016) D. A. Medvedev spoke in favor of updating the entire management system. The meaning of this innovation is a departure from management by instructions to management by results of activity.

Let us dwell on the definition of the leading concepts of this approach. This is primarily the concept of "result". The result is a realized goal, but the goal itself can be real and ideal. In our case, we assume real goals, that is, provided with all the resources for execution. These resources include people, time, finances, materials.

technical base, technologies and methods, etc. Goals provided with means (resources) can be called effective goals.

Key results can be of three types:

Functional management activities;

Commercial management activities;

Management support (consulting).

It is necessary to single out the levels of management by results in the educational complex. The first is determined by the ability to see the mission of the organization. At this level, it is important to establish the effectiveness of its activities. The second level involves considering the result in terms of the quality and quantity of services and the products themselves. The third level involves considering the result from the standpoint of consumers, based on the satisfaction of their needs.

Under the conditions of results-based management in the educational complex, an initiative and creative team is a valuable resource. A leader of any rank is subject to such requirements as democracy, flexibility, readiness for cooperation, support, giving priority to the result, creating an atmosphere of respect, trust, and success for each participant in educational relations.

Control acquires a special professional meaning of assessing intermediate and achieved results that affect the final result, the implementation of situational management, advanced regulation and correction.

Thus, management by results in the educational complex is a purposeful, resource-provided interaction of the managing and managed subsystems to achieve the predicted result.

Key Principles performance management systems are:

Orientation to the consumer of educational services;

Performance management of financial and economic activities;

Reduction of the structural hierarchy (reduction of the management apparatus, transition to a horizontal structure based on the mutual dependence of employees, groups and divisions within the framework of performance management of financial and economic activities, transparency of boundaries between divisions).

The relevance of the project lies in the shortage of managerial personnel with the necessary qualifications, in the fact that the educational institution is interested in saving budget and preserving property resources, in attracting additional sources of funding.

Purpose: to develop a set of innovative design management solutions based on an analysis of the activities of the educational complex of the gymnasium, taking into account promising areas for the development of practice.

Conduct a comprehensive analysis of the management of financial and economic activities;

Create a performance management model (contract service)

financial and economic activities (FHD);

Develop a business plan for the new year.

Expected results:

The resource management team will take advanced and retraining courses;

The Deputy Director for Resource Management will undergo a special certification;

The measured performance indicators of the educational complex reached the following values in the new year (decrease in comparison with the previous year): hot water supply - 7%; cold water supply - 10%; electricity - 9%; heat - 7%.

Measures to improve management:

Develop and introduce an algorithm of actions in unforeseen and planned situations;

Form a resource management service;

Optimize staffing for new period;

Reduce the number of administrative and managerial personnel;

Eliminate duplication of positions, ensure effective distribution of functionality.

In connection with the reorganization carried out (by joining two schools and four kindergartens to the gymnasium), it became necessary to conduct an additional resource analysis:

staffing(bring it in line with the qualification directory of the position), including defining the functional obligations

activities of employees responsible for financial and economic activities;

Quality (effectiveness and efficiency) of spending financial resources (provide uniform requirements for rationing and write-off household funds);

Works of the contract manager for the procurement of goods, works, services;

Saving energy resources.

Organizational structure of resource management

The adopted accounting strategy is applied consistently from one reporting year to another.

A single accounting service is being created in the complex institution, which maintains all sections budget accounting and business transactions.

Accountants are responsible for the state of accounting and the reliability of the indicators they control budget reporting.

Director of the institution:

Bears full responsibility for the organization of accounting in the institution and for compliance with the law when performing business operations;

Ensures that employees strictly comply with the requirements of the chief accountant for documenting business transactions and submitting the necessary documents and information to the accounting department.

Chief Accountant:

Reports directly to the director of the institution;

Responsible for the formation of an accounting strategy, accounting, timely submission of complete and reliable financial statements;

Ensures compliance of ongoing business operations with the legislation of the Russian Federation, control over the movement of property and the fulfillment of obligations.

In Scheme 1, we present the management structure:

Structure of management of financial and economic activities

Contract manager

Deputy Director

Accounting

Technical service

1 5 Specialist

security

HR Specialist

To solve the problem of integrated management of financial and economic activities in an educational institution,

resources: personnel - deputy director for resource management, contract manager, chief accountant, economist.

Bulletin of the Moscow State Regional University. Series: Pedagogy

Integrated Management resources includes the processes of planning, procurement, supply, distribution, accounting and control of resources.

Models considered in our project:

"Contract service" (position, functionality, quality in the field of procurement, interaction with interdistrict trading platform);

“Additional financing” (income-generating activity);

“Saving energy resources” (hot water supply, cold water

supply, heat, electricity).

In the new year, an effective management team was created, interacting constructively based on the distribution of responsibility on the principles of professional trust, openness, common values and guidelines: deputy director, contract manager, lawyer, economist, chief accountant. For the purpose of flexible management, an organizational management structure has been formed, which includes all its participants (Scheme 2).

Members organizational structure management

Deputy Director for Resource Management

Contract manager

Chief Accountant

Economist

n o k 4 s 5 i o o i o s i o

The main person in this structure is the deputy director for resource management. At the beginning of his career, he relies on himself as a demanding manager, shows innovation, flexibility, openness and discipline:

Organizes current and long-term planning of economic

activities of the institution (logistical support of educational and economic activities, equipment of premises in accordance with established norms and requirements; ensuring compliance with the norms and rules of fire safety, labor protection, safety, industrial safety

nitarii in the course of the educational process, economic activity; ensuring the timely preparation, approval, submission of reporting documentation, participation in the selection and placement of administrative and economic personnel, as well as employees from among the service personnel, organizing the improvement of their qualifications and professional skills);

Carries out current control over the economic maintenance and proper technical and sanitary-hygienic condition of buildings, structures, classrooms of the institution;

Takes measures to expand the economic independence of the institution, conclude necessary contracts, organizes work on the analysis and evaluation of financial performance, on the development and implementation of measures to improve the efficiency of the use of budgetary funds; ensures control over the timely and complete fulfillment of contractual obligations of the procedure for processing financial and business transactions;

Organizes inventory accounting and write-off of fixed assets and materials of the institution, as part of the commission conducts an inventory; takes part in seminars, conferences, webinars, conference calls on FCD; performs labor protection measures, etc.

Measures from the job description of the contract manager:

Procurement planning and justification;

Ensuring that suppliers (contractors,

performers) in competitive ways;

Organization of the conclusion of contracts based on the results of determining a supplier (contractor, performer) in a competitive way and a contract with a single supplier (contractor, performer);

Control over the execution of contracts by suppliers (contractors, performers), organization of acceptance of the results of the execution of contracts;

Participation in the consideration of cases on appealing the results of determining suppliers (contractors, performers) and preparing materials for claims and lawsuits.

Efficiency and performance indicators

professional performance

The effectiveness of the professional performance of a contract manager is assessed according to the following general indicators:

The volume of work performed and labor efficiency, the ability to maintain high performance in extreme conditions, compliance with official discipline;

Timeliness and efficiency of execution of orders;

The quality of the work performed (on the preparation of documents in accordance with the established requirements, a complete and logical presentation of the material, legally competent drafting of the document, the absence of stylistic and grammatical errors);

Professional competence (knowledge of legislative, regulatory legal acts, breadth

professional outlook, ability to work with documents);

The ability to clearly organize and plan the execution of assigned tasks, the ability to rationally use working time, set priorities;

Creative approach to solving tasks, activity and initiative in the development of new computer and information technologies, the ability to quickly adapt to new conditions and requirements;

Awareness of responsibility for the consequences of their actions, decisions made.

According to the main indicators:

Percentage of completion of the procurement schedule;

Procurement quality;

Lack of justified complaints based on the results of planning procedures;

Lack of substantiated complaints about violation of the terms for posting documentation in the EIS;

Conclusion of contracts on conditions conducive to the most effective achievement of the specified results of meeting public needs.

The professional development of participants in the organizational structure in the planned years becomes all-encompassing and continuous. The forms of education are changing significantly, becoming more active (business games, special tests, computer methods). Training becomes a direct regulator of motivation, as a well-trained person feels more confident in a team,

capable of a leadership role, has career advantages. After advanced training, we observe the student's reliance on the team, collegiality, the ability to listen to another opinion, combined with exactingness towards himself and others. This is how they are formed general criteria evaluation of educational and managerial activities.

The desire to achieve strategic goals and responsibility for the quality and results of their work allows you to: work in a team; motivate the team to succeed; accept management decisions; delegate authority; find appropriate forms of communication.

Management structure (Scheme 3). Two teams (strategic vertical management and horizontal management). Each team has goals, objectives and an action plan. The structure is modern, really operating.

The strategy and tactics of performance management make it possible to more accurately and specifically build a roadmap for the development of an educational organization, not only identifying events, trends and the choice of regulations, but also carefully calculating the risks, improving the format roadmap and optimizing technologies for its implementation.

As a result, there is a positive trend in the management of financial and economic activities in the educational complex: a contract service has been created that successfully purchases services, works and goods; conducts claims work with suppliers.

Structure of strategic management

We believe that the main ways to improve the management of financial and economic activities based on the results are:

Formation of the management team;

Installation orders, which define the initiative group for the formation of an action plan.

Reliability in management is a complex property of systems to perform the functions assigned to them for a given period of time under operating conditions, ensuring the development of an educational organization. A property that is characterized by non-failure operation, durability, persistence, sustainable quality.

LITERATURE

1. Order of the Ministry of Finance of the Russian Federation dated December 1, 2010 No. 157n “On approval of a unified chart of accounts for accounting for public authorities, local governments, government bodies off-budget funds, state academies of sciences, state (municipal) institutions and instructions for its use” [Electronic resource]. URL: http://base.garant. ru/12180849 (date of access: 10/17/2018).

2. Region: management of education based on results / ed. P.I. Tretyakov. M., 2001. 887 p.

3. Santalainen T., Vootilainen E., Porenne P., Nissinen I.Kh. Results management. M., 1993. 250 p.

4. Charter GBOU Gymnasium No. 1504 (educational complex) [Electronic resource]. URL: http://gym1504.mskobr.ru/info_add/labor_organization/ustav (accessed 20.10.2017).

5. Federal Law No. 44-FZ dated April 5, 2013 ( last edition) "On the contract system in the field of procurement of goods, works, services to meet state and municipal needs" [Electronic resource]. URL: http://zakupkihelp.ru/legislation/44fz/44-fz.pdf (accessed 20.10.2017).

6. Federal Law of December 6, 2011 No. 402-FZ “On Accounting” [Electronic resource]. URL: https://normativ.kontur.ru/document?moduleId=1 &documentId=215087 (date of access: 10/23/2017).

7. Federal Law of January 12, 1996 No. 7-FZ “On Non-Commercial Organizations”. [Electronic resource]. URL: https://normativ.kontur.ru/document?moduleId=1&documentId=282852&cwi=0 (date of access: 10/23/2017).

1. Prikaz Minfina RF ot 01.12.2010 № 157n «Ob utverzhdenii edinogo plana schetov bukhgalter-skogo ucheta dlya organov gosudarstvennoi vlasti, organov mestnogo samoupravleniya, or-ganov upravleniya gosudarstvennymi vnebyudzhetnymi fondami, gosudarstvennykh akademii nauk, gosudarstvennykh (munitsipal"nykh) uchrezhdenii i instruktsii po ego primeneniyu" . Available at: http://base.garant.ru/12180849/ (accessed: 17. 10. 2018).

2. Tret "yakov P.I., ed. Region: upravlenie obrazovaniem po rezul" tatam. Moscow, 2001. 887 p.

3. Santalainen T., Voutilainen E., Perenne P., Nissinen I.H. Upravlenie po rezul "tatam. Moscow, 1993. 250 p.

4. Ustav GBOU Gimnazii No. 1504 (obrazovatel "nyi kompleks) . Available at: http://gym1504.mskobr.ru/info_add/labor_organization/ustav (accessed: 10/20/2017).

5. Federal "nyi zakon dated 04/05/2013 N 44-FZ (poslednyaya redaktsiya) "O kontraktnoi sisteme v sfere zakupok tovarov, rabot, uslug dlya obespecheniya gosudarstvennykh i munitsipal" nykh nuzhd ". Available at: http://zakupkihelp.ru/legislation/44fz/44-fz.pdf (accessed: 10/20/2017).

6. Federal "nyi zakon dated 06.12.2011g. No. 402-FZ "O bukhgalterskom uchete" . Available at: https://normativ.kontur.ru/docume nt?moduleId=1&documentId=215087 (accessed: 10/23/2017).

7. Federal "nyi zakon dated 01/12/1996 No. 7-FZ "On nekommercheskikh organizatsiyakh" . Available at: htt-ps://normativ.kontur.ru/document?moduleId=1&documentId=282852&cwi=0 (accessed: 23.10 .2017).

Tretyakov Petr Ivanovich - Doctor of Pedagogy, Professor, Professor of the Pedagogy Department of the Moscow State Regional University; e-mail: [email protected]

INFORMATION ABOUT THE AUTHOR

Peter I. Tgetyakov - doctor of pedagogical sciences, professor, professor of the department of pedagogy, Moscow Region State University; e-mail: [email protected]

Tretyakov P.I. Resource management in an educational organization based on performance results // Bulletin of the Moscow State Regional University. Series: Pedagogy. 2017. No. 4 P. 18-27. DOI: 10.18384/2310-7219-2017-4-18-27

Tretyakov P. Management of resources in the educational organization based on the results of activities. In: Bulletin of the Moscow Region State University. Series: Pedagogy. 2017 no. 4, pp. 18-27.

Description of the presentation on individual slides:

1 slide

Description of the slide:

2 slide

Description of the slide:

The basic resources necessary for the work of an educational organization include: Engineering, teaching, administrative and support staff (human resources) They can be defined as reserves of the creative energy of the individual.

3 slide

Description of the slide:

Educational and material resources (land, buildings, premises, mechanisms, equipment, transport, communications, educational software, educational and visual aids, etc.). Material resources are defined by many authors as objects of labor. Resources that have a material nature: both objects and means of labor. The role of these resources in modern education is enormous, because without a material base it simply cannot function effectively.

4 slide

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5 slide

Description of the slide:

Information and pedagogical technologies (learning technologies, technologies for working with information of subjects educational process, technologies for updating the potential of the subjects of the educational process, expert evaluation technologies) Information resources - a set of data and knowledge. The efficiency of the management system of the entire organization depends on the level of organization of the processes of collecting, accumulating, storing, searching, transmitting and processing information.

6 slide

Description of the slide:

Legal support. Current the legislative framework is an indirect factor providing the educational process. The quality of the formulated laws, their clarity, accessibility, understanding, and enforceability are the necessary basis for regulating relations in the education system, regulating the activities of the education system. The key to the effective management of an educational organization is the Constitution of the Russian Federation, the Federal Law "On Education in the Russian Federation", the Convention on the Protection of the Rights of the Child, on the basis of which the Charter of the NGO, instructions for the functioning of the NGO, educational and educational projects based on the principles of humanism and democracy in education are developed.

7 slide

Description of the slide:

time resources. Time is a limited source, like raw materials, materials, finance. It is irreversible and cannot be stretched or restored. It is of fundamental importance for a leader to manage both his own time and the time of other people.

8 slide

Description of the slide:

Thus, organizational resources - the resources of the organization give an idea of the means of organizational activity. These funds include employees, as well as information, technical means, and investments used in practical activities. That part of organizational resources, which is involved in the organization process, forms the total costs or expenses for organizational activities. The high efficiency of the functioning of the organization is possible if the necessary resources are available and the cost of obtaining the required results is reduced.

9 slide

Description of the slide:

The resources of any educational organization in relation to the external environment can be divided into: Explicit (good reputation, long history, tradition); Implicit (material and technical base, teaching staff, finance, legal support).

10 slide

Description of the slide:

Correlation and proportionality of educational resources, resulting principles Resources are intertwined. For example, such a resource as knowledge is used when natural resources tend to be consumed more rationally on the basis of new knowledge (scientific achievements). Knowledge is an important element of such a resource as labor, when it is evaluated from a qualitative point of view and attention is paid to the qualifications of workers, which depends primarily on the education (knowledge) they have received. Knowledge (primarily technological) provides an increase in the level of equipment use, i.e. real capital.

11 slide

Description of the slide:

Economic resources mobile, as they can move in space (within the country, between countries), although the degree of their mobility is different. Natural resources are the least mobile, the mobility of many is close to zero (land, premises, buildings are difficult to move from one place to another, although it is possible). The labor resources are more mobile, which can be seen from the internal and external migration of the labor force in the world on a noticeable scale. The most mobile are capital (especially money) and knowledge. The interweaving of resources and their mobility partly reflect their other property - interchangeability (alternativeness).

12 slide

Description of the slide:

The principle of planning. Each organization must plan the use of its resources, its activities and development. Action without a plan is meaningless. Planning can be three-stage: strategic, or prospective (for 3–5 years or more); tactical, or current (for 1–2 years); operational (per quarter, month, week, day). A number of principles follow from the law of composition and proportionality: planning, coordination, coordination, completeness.

13 slide

Description of the slide:

The principle of coordination. Each organization must constantly coordinate the work of its resources and make the necessary adjustments to the set and order of their work. The principle of agreement. The resources of an organization should fit together and work in harmony. The joint work of resources should lead to the effect of synergy or emergence. The principle of completeness. Any organization must perform the full range of functions assigned to it, regardless of the availability and state of resources.

14 slide

Description of the slide:

Factors of effective resource management of an educational organization The main resource for effective education is teaching staff. The quality of their training, the correctly chosen system of stimulating their work (not only material), working conditions, prestige, competitiveness, desire for self-realization. Factors that determine the effectiveness of the quality of education: the quality of teaching programs, methods, teaching aids; structure of the educational organization; models of education in the organization; the presence of a self-development mechanism; scientific base; methods and qualified management specialists.

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ESSAY

Characteristics of the resources of an educational organization, their effective use

Introduction

management educational institution

The relevance of the chosen topic is manifested in the identification of the relationship between the issues of the effective use of educational resources in connection with the modernization of education, the ongoing changes in the economy, science, technology, and technology.

Many modern economists believe that now the “knowledge” factor has come to the fore in terms of importance as a factor in economic growth, calling it differently - technology, scientific and technological progress, science, information.

That's why, hallmark modern world development is the formation in developed countries the world of the information society, the basis of which is the production of services in the field of information technology. The central place in the production of services is occupied by educational services, personal development and the formation of new knowledge. Education is considered as the leading factor in the country's economic growth and in ensuring the economic balance of the economic system of the Russian Federation. Educational activities are carried out in educational organizations, and its effectiveness will be associated with the resources of such an organization.

In accordance with the order of the Government of the Russian Federation dated April 29, 2014 No. OG-P8-111 pr, section II, the Ministry of Education and Science of Russia on October 9, 2014 prepared a draft concept of the Federal Target Program for the Development of Education for 2016-2020.

The main goal of the developed Program is to ensure the implementation of the federal state educational policy through the mechanisms of involvement of educational organizations, municipal and regional systems education into development and dissemination of effective business models, allowing to achieve the goals and objectives of the state program of the Russian Federation "Development of Education" for 2013-2020.

The problem of education in Russia acquires a special meaning, due to the sharp reduction in the volume of public funding, the traditionally low level of resource saving, characteristic of domestic technologies.

The purpose of this work: to systematize the understanding of the question of the characteristics of the resources of an educational organization and their effective use.

1. Systematize the conceptual and terminological apparatus;

2. Classify the resources of the educational organization according to the subject of application;

3. To identify the factors for the effective use of the resources of an educational organization.

Let us briefly outline the general idea and logic of constructing the abstract.

Effective educational activity is always aimed at obtaining an objectively new or subjectively new result, and almost always, in conditions of a budget deficit. All resources, regardless of their class, have a common property - they are limited. And the needs are endless. This combination of two situations typical for the economic life of an educational organization - limitless needs and limited resources - forms the basis for the efficient use of resources. Naturally, it is necessary to consider the content of the concept of "organization", and the problem of effective management of the organization's educational resources as the creation of effective models of activity. The paper reveals the economic essence of the concept of "Resource of the organization" and "Potential of the organization".

The balance of the sources of resources of an educational organization and the directions of their use is largely an art, the art of managing development, controlling the rationality of spending resources.

The material for writing the essay was articles from periodicals of a scientific and practical nature, the constitution, law, educational literature.

1. Definition of the concept of "educational organization"

One of the main concepts that operate in management is the concept of "organization".

In accordance with the definition given by various scientific psychologists, educators, economists, organization

1. internal order, consistency in the interaction of more or less differentiated and autonomous parts of the whole, due to its structure;

2. set of processes or actions leading to the education and improvement relationships between parts of a whole;

3. association of people jointly implementing some program or goal and existing, based on certain procedures and rules.

In our work, we use the concept of "organization" as a process (second meaning), and organizational system (third meaning) - when describing the management and use of resources.

According to the Federal Law "On Education in the Russian Federation": "Educational organization- a non-profit organization that carries out educational activities on the basis of a license as the main activity in accordance with the goals for the achievement of which such an organization was created.

Thus, by an educational organization we mean a system in which the state and public order is purposefully implemented on the basis of programs and other documents; as well as a network of organizations that carry out educational and educational functions, based on available resources.

In the Soviet system of education, the resource base was strictly regulated and determined by party bodies (Article 6 of the Constitution of the USSR The leading role of the party in governance). For example, with targeted recruitment to pedagogical institutes, the objective need for teaching staff was ignored. The redistribution of state resources went into the sphere of industry, education played the role of an accessory link. But at the same time, it was distinguished by stability and stability in the content educational programs, paradigms, financing, high social role of the institution of education in general.

Nowadays, the possibilities of attracting additional resources for the development of an educational organization (investments, sponsorship, etc.) have expanded. The openness of the system for the exchange and use of advanced pedagogical experience, the experience of interaction between social partners (for example, the Bologna process), orientation to the needs of the market (private educational organizations), the emergence of such a thing as the "market of educational services". But at the same time, risks of a new nature have emerged, for example, the instability of attracting financial resources, high competition among educational organizations, and the mismatch between the requirements of employers and the set of competencies and the level of competence of graduates. That is, the employer, for all the orientation of the education system towards him, does not guarantee the provision of resources to the educational institution, since under the law he is not obliged to do this if there are no written agreements.

2. Definition of the concept "Resource of the organization"

The functioning of any organization begins with the processes of using its resources. Resource from French word recourse- an aid.

There are various approaches to the classification of organizational resources.

V.S. Efremov allocates material, labor, financial, information resources, production and management technologies, as well as material, intangible and intellectual capital.

In the Big Economic Dictionary, people (human resources), capital, materials, technology and information are distinguished as the main groups of resources.

The authors of the 17-module program for managers distinguish between human (people), material, energy, financial, information, technological and time resources.

As can be seen from the above classifications, the differences between them are not fundamental and are associated solely with the severity of the choice of the classification feature and the depth of decomposition.

The resources of any enterprise are classified into five groups:

1. natural - natural forces and substances potentially suitable for use in production, among which there are inexhaustible and exhaustible;

2. material - all the means of production created by man, which are the result of production;

3. labor - the population of working age;

4. intellectual and informational - an intellectual product and information created by the creative work of a person and used directly in the production process and in the process of making managerial decisions;

5. financial - funds that are allocated for the organization of the production of the product and its implementation. Financial resources play a special role. In practice, there are long-term financial resources in the form of fixed assets and short-term financial resources.

The significance of certain types of resources changed as the transition from pre-industrial to industrial, and from it to post-industrial technology. AT pre-industrial society priority belonged to natural and labor resources, in the industrial - material, in the post-industrial - intellectual and information resources. Natural, material and labor resources are inherent in any production, so they are called "basic"; the financial resources that arose at the “market” stage began to be called “production”.

The basic resources necessary for the work of an educational organization include:

- engineering and pedagogical, administrative and support staff (human resources)

They can be defined as reserves of the creative energy of the individual. They are inexhaustible, and it is no coincidence that their reserves are compared with the reserves of the atomic nucleus. As P. Drucker once noted: “Only human resources can produce economic results. All other resources obey the laws of mechanics. They can be better used, but their output will never be greater than the sum of the inputs." . Today, only knowledge, intelligence, and not muscular strength determine the economic success of the organization. Without rejecting the importance of other types of resources, this thesis emphasizes that people who have certain information and are endowed with certain abilities to transform it are a key resource, the correct use of which allows in any functional area to receive high results in combination with significant savings of other types of resources;

- educational and material resources(land, buildings, premises, mechanisms, equipment, transport, communications, educational software, educational and visual aids, etc.).

Material resources are defined by many authors as objects of labor. Resources that have a material nature: both objects and means of labor. The role of these resources in modern education is enormous, because without a material base it simply cannot function effectively. The quality and quantity of the use of material resources is closely related to the use of other types of resources, primarily financial and human. So, for example, the availability of a sufficient amount of financial resources can encourage the management to re-equip, but at the same time, unlike enterprises, in an educational organization this will not lead to a reduction in staff, but it will qualitatively change teaching. At the same time, the presence of highly professional personnel creates the prerequisites for saving material resources. For example, a modern teacher uses not only presentations in the learning process and accompanies the entire workflow with ICT technologies, but also saves paper using network technologies. Recently, energy and technological resources, which make up certain types material resources. Significance energy resources(all types of energy carriers - electricity, steam, gas, etc.) is associated with a sharp increase in the share of costs for them. This required a more careful approach to the choice of energy carrier and its more economical use.

- financial resources(own and borrowed money, investments, etc.)

The movement of finances in general, their distribution between subsystems and functional areas, the financing of investment projects, settlements with suppliers and consumers, the formation of financial resources, etc. is a daily management task. A feature of financial resources is their absolute liquidity. That is why they are able to compensate for the lack of other types of resources, especially material and human;

-informationand pedagogical technologies(teaching technologies, technologies for working with information of the subjects of the educational process, technologies for updating the potential of the subjects of the educational process, expert evaluation technologies)

Information resources - a set of data and knowledge. Each functional area assumes the presence of certain information resources. So, for example, teaching should have the most complete and reliable information about the external environment (employers, consumers, partners, competitors), production - information about new technologies and know-how, etc. The efficiency of the management system of the entire organization depends on the level of organization of the processes of collecting, accumulating, storing, searching, transmitting and processing information. Modern economy and management are characterized by a sharp increase in the importance of information, which becomes a key success factor not only for management in an educational organization;

- legal support

The current legislative framework is an indirect factor that ensures the educational process. The quality of the formulated laws, their clarity, accessibility, understanding, and enforceability are the necessary basis for regulating relations in the education system, regulating the activities of the education system. The key to the effective management of an educational organization is the Constitution of the Russian Federation, the Federal Law "On Education in the Russian Federation", the Convention on the Protection of the Rights of the Child, on the basis of which the Charter of the NGO, instructions for the functioning of the NGO, educational and educational projects based on the principles of humanism and democracy in education are developed.

-time resources

Time is a limited source, like raw materials, materials, finances. It is irreversible and cannot be stretched or restored. It is of fundamental importance for a leader to manage both his own time and the time of other people.

In general, the economy has resource cycles in which special attention is paid to one or another group of resources. Thus, organizational resources - the resources of the organization give an idea of the means of organizational activity. These funds include employees, as well as information, technical means, and investments used in practical activities. That part of organizational resources, which is involved in the organization process, forms the total costs or expenses for organizational activities. The high efficiency of the functioning of the organization is possible if the necessary resources are available and the cost of obtaining the required results is reduced.

The resources of any educational organization in relation to the external environment can be divided:

- explicit (good reputation, long history, tradition);

- implicit (material and technical base, teaching staff, finance, legal support).

In general, resources are characterized by four components:

1. The nature of the educational organization;

2. Stage of its life cycle;

3. Potential for adaptation;

4. Explicit resources and market assets.

The resources of an educational organization are everything that is directly involved in the educational process: the labor resources of education, informational resources(textbooks, manuals, computer programs and other teaching aids), pedagogical technologies and know-how, capital resources (availability of premises for training, security, teaching aids, computers, etc.) That, according to this, the resources meet modern requirements, the level of technical and technological development of society, speaks of their ability to influence the quality of the educational process. It is the resources and their qualitative characteristics that are largely determined by the result of education.

3. Correlation and proportionality of educational resources, resulting principles

In accordance with the law of composition and proportionality, each educational organization, when considered as a system, strives in its structure to contain all resources in a given composition (correlativity and proportionality).

Resources are intertwined. For example, such a resource as knowledge is used when natural resources tend to be consumed more rationally on the basis of new knowledge (scientific achievements). Knowledge is an important element of such a resource as labor, when it is evaluated from a qualitative point of view and attention is paid to the qualifications of workers, which depends primarily on the education (knowledge) they have received. Knowledge (primarily technological) provides an increase in the level of equipment use, i.e. real capital. Finally, managerial knowledge allows the leaders of educational organizations to organize the production of goods and services in the most rational and efficient way.

Economic resources are mobile, as they can move in space (within the country, between countries), although the degree of their mobility is different. Natural resources are the least mobile, the mobility of many is close to zero (land, premises, buildings are difficult to move from one place to another, although it is possible). Labor resources are more mobile, as can be seen from the internal and external migration of labor in the world in noticeable sizes. The most mobile are capital (especially money) and knowledge. The interweaving of resources and their mobility partly reflect their other property - interchangeability (alternativeness). If the head of an educational organization needs to increase the production (output) of trained specialists, then he can do it this way: expand the training area (use additional premises, build new premises with a larger area - increase educational and material resources), or hire additional workers (increase the use of human resources), or expand the legal and information support, material and technical equipment, or improve the organization of labor in the college (to use their entrepreneurial abilities more widely), or, finally, use new information and pedagogical technologies (new ways of working). The manager has a similar choice because economic resources are interchangeable (alternative). Usually this interchangeability is not complete. For example, human resources cannot completely replace capital, otherwise workers will be left without equipment and inventory. Economic resources replace each other easily at first, and then more and more difficult. For example, with the same number of computers in one classroom, you can increase the number of computer science teachers in a college by requiring them to work in two shifts. However, it will be very difficult to hire more workers and organize systematic work in three shifts, except by sharply increasing their wages.

A number of principles follow from the law of composition and proportionality: planning, coordination, coordination, completeness.

Planning principle. Each organization must plan the use of its resources, its activities and development. Action without a plan is meaningless. Planning has three steps:

- strategic, or perspective (for 3-5 and more years);

- tactical, or current (for 1-2 years);

- operational (per quarter, month, week, day).

Principle of coordination. Each organization must constantly coordinate the work of its resources and make the necessary adjustments to the set and order of their work. Corrections should be made not only after the failure of plans, but also after minor disruptions in the work of the organization.

The principle of agreement. The resources of an organization should fit together and work in harmony. The joint work of resources should lead to the effect of synergy or emergence.

The principle of completeness. Any organization must perform the full range of functions assigned to it, regardless of the availability and state of resources. If the organization does not have enough material and financial resources - you need to find, buy, borrow them, if there are not enough specialists - attract from outside, but the organization must work and fulfill its mission.

In my opinion, the principles listed above can be applied to educational organizations, regardless of the type of their funding (budgetary and autonomous NGOs), the method of management (municipal and private) and the level of the educational organization (general educational and professional).

4. Potential of the educational organization

Each resource has some potential (from Latin potential - strength), i.e. having the opportunity to do some work or participate in the work of the organization. Resources in aggregate and interaction make up the total resource potential of the organization - its ability to operate effectively. The presence of sufficient resource potential is a necessary condition for the work of an educational organization. The task of management is to ensure the effective use and transformation of the organization's potential to achieve the goals for which the organization itself was created.

The following potentials are currently of particular importance:

1. The spiritual potential of society (state), which includes the level of general culture, the creative qualities of peoples (hard work, perseverance, adherence to progressive traditions and customs, mutual respect for peoples, racial and religious tolerance, law abidance, etc.). This potential is determined by the physical and mental health of peoples.

2. The intellectual potential of the state, which is part of the spiritual potential and is determined by the level of general educational culture of the population, professional training of personnel, progressive historical traditions of the people, established areas of economic activity, interstate relations, etc. An important element of the intellectual potential is the system of education and advanced training of personnel.

3. An integral part of the spiritual potential is the scientific and technical potential, which is characterized not only by the level of development of science and technology, but also by the professional and qualification composition of scientists, engineers, workers, etc.

4. Information potential, which is a systematized and classified information suitable for effective use in all areas of socially useful activities and inclusion in the system of world intellectual potential.

5. Demographic potential - the potential characterizing the degree of prospective renewal of human resources. There is a process of gradual obsolescence of teaching staff, on the example of a college, the average age of teaching staff is 57 years. In the future, in 10 years, if this process is not changed, the efficiency of the use of the human resource will drop sharply.

6. Ecological potential - a potential that characterizes the degree of conservation of natural (ecological) systems, the purity of the aquatic environment, air basin, soil cover. In an environment with an ecologically low potential, it is impossible to effectively create and develop agricultural and industrial production, providing the population with environmentally friendly food, water, air and, as a result, maintaining a high level of public health and maintaining its active longevity.

7. Socio-economic potential - characterizes the possibility of financing or co-financing of educational programs, projects, innovations at various levels (regional, city, district, as well as structural for this PA). Authorized education structures distribute funds between regions, individual subsystems and institutions, types of activities, positions. For example, earlier it turned out material aid for students, their families, patrons, playgrounds were improved, recreation was organized, etc., now commercial, research, design and other structures are supported.

Of decisive importance for the choice of what, how and for whom to use educational resources is the most effective use of resources. This means that with the available resources of the organization, the existing technology and the level of knowledge of the teaching staff, it is impossible to educate and educate a larger number of young professionals, for example, specialists in the construction industry, without sacrificing the opportunity to educate and educate a certain number of gas industry specialists. The number of gas workers that must be abandoned in order to produce any number of builders is called opportunity (opportunity) costs. The cost of the means of production, which have to be sacrificed in order to obtain an additional unit of specialist, increases.

Thus, the community of educators in an educational organization must choose how to use resources more efficiently in order to get the most out of it and meet their needs.

In order for the organization to achieve its goals, the costs of resources received from the external environment are necessary. Resources received from the external environment: human resources (students), staffing (graduates of professional educational institutions), social partners.

The resources of the organization are cash or necessary funds, capabilities, values, reserves that ensure the stable operation of the organization to achieve its main goals.

5. Factors of effective resource management of an educational organization

The main resource for effective education is teaching staff. The quality of their training, the correctly chosen system of stimulating their work (not only material), working conditions, prestige, competitiveness, desire for self-realization. Efficiency professional activity The teaching staff is determined by the level of pedagogical culture of its members, the nature of interpersonal relations, the understanding of collective and individual responsibility, the degree of organization, cooperation.

Factors that determine the effectiveness of the quality of education:

1. the quality of teaching programs, methods, teaching aids;

2. the structure of the educational organization;

3. models of education in the organization;

4. the presence of a self-development mechanism;

5. scientific base;

6. Techniques and skilled management professionals.

For the practical implementation of the effective use of the resources of an educational organization, it is necessary to take into account a number of factors:

1. Regulation of activities (the establishment of unambiguous rules of conduct in the framework of educational activities). For teaching staff, these are, first of all, technologies for the implementation of educational programs. Sometimes regulatory documents (regulations of processes, regulations on divisions, job descriptions) adopted in the company are ineffective. The reasons for this are not the structured system of activity regulation and, in particular, educational programs. Many regulations become outdated and become irrelevant, and some processes are overly regulated and delay the necessary changes. That is why it is necessary to create a system of activity regulation and to do it most effectively on the basis of a process approach. If you formalize the processes and fix the boundaries of responsibility for the execution of the process through the creation of process regulations, then the effectiveness of the process can be increased.

2. Rules (method of regulation; models of behavior officially fixed in regulatory documents, performance standards, compliance with which is controlled, and violation is punished).

3. Subjects of pedagogical activity - pedagogical workers, parents, guardians and persons replacing them, performing educational and educational functions. To regulate the activities of subjects, organizational documents are usually used: educational and educational programs, job descriptions, regulations on departments, programs for the development of public organizations.

4. Curricula - officially approved documents reflecting the content and level of development of competencies and implemented in educational organizations of various types.

5. Traditions - informal and, as a rule, not fixed, but strictly observed patterns of behavior, the following of which is controlled by the employees of the organization, and their violation is condemned. Employees of the organization who take an active part in the preservation, dissemination and control over the implementation of norms become its leaders (formal or informal).

6. Organization of activity processes - these are parts of the activity during which the subjects organize the educational process using resources. To regulate the activities of processes, regulatory documents are used (regulations on the direction of activities, programs, guidelines, etc.).

7. Technological instruction for technical personnel - an instruction that establishes the requirements for the implementation of organizational procedures. In the instructions, more deeply than in the operating regulations, the methods for performing the actions (performance technology) that the performer must perform to obtain the desired result are revealed. For example, the actions list that the performer fills out an examination sheet, a record book, etc., and the technological instructions will disclose how he should fill it out (what data and in what sequence he should enter in certain fields of the form).

8. Synergy - means giving the activities of all members a single focus, striving for common purpose and effective use of the total potential of the organization. For example, chronic underfunding of education, insufficient professional level of staff, hiring an employee who is incompatible with the team can affect the effectiveness of the use of resources. Resources in any educational organization are closely interconnected and complement each other.

To successfully unleash the potential of synergy, a number of conditions must be taken into account:

1. concentration and massive use of previously dispersed resources;

2. increasing the coherence and coordination of the actions of the parts of the educational organization.

3. consistency and direction towards the desired result;

4. increasing the productivity of some participants due to the effect of the presence of others;

5. modularity of parts;

6. attractiveness of the set goal and good organization (as a process);

7. thorough knowledge of the capabilities of employees, the psychological climate in the team;

8. thoughtful motivation.

External evaluation allows you to highlight the signs of the efficiency of using the resources of an educational organization:

1. Positive feedback from employers;

2. Low percentage of employment of graduates not in their specialties;

3. High rating among educational organizations of the same type;

4. Successful state licensing and accreditation of educational activities;

5. Availability of confirming quality certificates (One Hundred Best Educational Institutions of Russia, STO quality mark);

6. Investment attractiveness (Social partnership, creation of resource centers and retraining centers for specialists);

7. State prizes and awards;

8. Recognition of certificates and diplomas of NGOs outside the region and the state.

Internal assessment of the effectiveness of the use of resources of an educational organization:

1. Staff stability;

2. High level of positive team motivation;

3. A high percentage of re-certified and certified teachers, teachers with a scientific degree who have completed an internship at the enterprise, etc.;

4. The best pedagogical experience is regularly summarized and broadcast;

5. Effective use of modern educational technologies, including ICT technologies;

6. Attracting the best specialists from production to review programs and graduation projects?

7. A well-thought-out and flexible system of stimulating employees of an educational organization for performance;

8. The material and technical equipment complies with the requirements for the implementation of the Federal State Educational Standard and the Bologna process.

Conclusion

As a result of the analysis of resource efficiency approaches, we came to the conclusion that the resources of an educational organization are a combination of material and financial resources and non-material resources that can potentially be used in educational activities. The extent to which these resources meet modern requirements, the level of technical and technological development of society, speaks of their ability to influence the quality of the educational process. It is the resources and their qualitative characteristics that are largely determined by the result of education.

The education system is capable of modifying economic incentives and making such adjustments to the practice of financial support that entail a change in the socio-economic status of its participants. One way or another, the process of resource allocation in education is always determined by its social organization. When resources are limited, competition for their use increases. Competition is a rivalry between alternative (different) uses of resources.

Firstly, we managed to reveal the content of the concepts "organization", "educational organization", "resources of an educational organization", "potential", "synergy" (see paragraphs 1.1-1.3.);

Secondly, we analyzed the classification of resources: human (people), material, energy, financial, information, technological and time resources.

Thirdly, we identified factors for the effective use of the resources of an educational organization:

1. Regulation of activities;

2. Rules;

3. Subjects of pedagogical activity;

4. Study programs;

5. Traditions;

6. Organization of activity processes;

7. Technological instruction for technical personnel;

8. Synergy.

Literature

1. The Constitution of the Russian Federation. Anthem of the Russian Federation. Emblem of the Russian Federation. Flag of the Russian Federation. - M.: Publishing house "Omega-L", 2013. - 63 p.

2. Federal Law of December 29, 2012 No. 273-FZ (as amended on December 31, 2014) “On Education in the Russian Federation” (Codes. Laws. Norms) Novosibirsk: NORMATICS, 2013. - 128 p.

3. Pavlovskaya E.V. The UN Convention on the Rights of the Child as an instrument for the security of the rights of the child // Human rights and freedoms and effective mechanisms for their implementation in the world, Russia and Tatarstan: materials of the international scientific and practical conference, November 28-29, 2013 - Kazan: Knowledge, 2014. - pp. 570-572

4. Borisov E.F. Fundamentals of Economics. M.: Yurist, 2011. - 336 p.

5. Vesenin V.R. Management. - M.: KnoRus, Prospekt, 2011. - 592 p.

6. Drucker P. Effective management. Economic tasks and optimal solutions, Per. from English. - M.: FAIR-PRESS, 2008. - 288 p.

7. Publishing house "Accreditation in education". Electronic journal about education. http://www.akvobr.ru/

8. Kartashova, Larisa Vasilievna Human Resource Management: textbook / ed. IN AND. Vidyapin [and others]; Institute of Economics and Finance "Synergy". - M.: INFRA - M, 2012. - 235 p.

9. Novikov A.M., Novikov D.A. Methodology of scientific research. - M.: Librokom. - 280 s.

10. Scientific and practical journal for school administration. Modern school management. DIRECTOR, No. 3, 2014

11. Pernay N.V. Problems of educational management. Three treatises. - M.: Intellect-Centre, 2004. - 288 p.

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The functioning of any organization begins with the processes of using its resources. Resource from French word recourse- an aid.

There are various approaches to the classification of organizational resources.

V.S. Efremov allocates material, labor, financial, information resources, production and management technologies, as well as material, intangible and intellectual capital.

In the Big Economic Dictionary, people (human resources), capital, materials, technology and information are distinguished as the main groups of resources.

As can be seen from the above classifications, the differences between them are not fundamental and are associated solely with the severity of the choice of the classification feature and the depth of decomposition.

The resources of any enterprise are classified into five groups:

Natural - potentially suitable for use in production, natural forces and substances, among which there are inexhaustible and exhaustible;

Material - all the means of production created by man, which are the result of production;

Labor - the population of working age;

Intellectual-informational - an intellectual product and information created by the creative work of a person and used directly in the production process and in the process of making managerial decisions;

Financial - funds that are allocated for the organization of the production of the product and its implementation. Financial resources play a special role. In practice, there are long-term financial resources in the form of fixed assets and short-term financial resources.

The significance of certain types of resources changed as the transition from pre-industrial to industrial, and from it to post-industrial technology. In pre-industrial society, priority belonged to natural and labor resources, in industrial society - to material resources, in post-industrial society - to intellectual and information resources. Natural, material and labor resources are inherent in any production, so they are called "basic"; the financial resources that arose at the "market" stage began to be called "production".

The basic resources necessary for the work of an educational organization include:

engineering and pedagogical, administrative and support staff (human resources)

They can be defined as reserves of the creative energy of the individual. They are inexhaustible, and it is no coincidence that their reserves are compared with the reserves of the atomic nucleus. As P. Drucker once noted: "Only human resources can produce economic results. All other resources obey the laws of mechanics. They can be better used, but their output will never be greater than the sum of the inputs". Today, only knowledge, intelligence, and not muscular strength determine the economic success of the organization. Without rejecting the importance of other types of resources, this thesis emphasizes that people who have certain information and are endowed with certain abilities to transform it are a key resource, the correct use of which allows obtaining high results in any functional area, combined with significant savings of other types of resources;

educational and material resources(land, buildings, premises, mechanisms, equipment, transport, communications, educational software, educational and visual aids, etc.).

Material resources are defined by many authors as objects of labor. Resources that have a material nature: both objects and means of labor. The role of these resources in modern education is enormous, because without a material base it simply cannot function effectively. The quality and quantity of the use of material resources is closely related to the use of other types of resources, primarily financial and human. So, for example, the availability of a sufficient amount of financial resources can encourage the management to re-equip, but at the same time, unlike enterprises, in an educational organization this will not lead to a reduction in staff, but it will qualitatively change teaching. At the same time, the presence of highly professional personnel creates the prerequisites for saving material resources. For example, a modern teacher uses not only presentations in the learning process and accompanies the entire workflow with ICT technologies, but also saves paper using network technologies. Recently, energy and technological resources, which make up certain types of material resources, have acquired particular importance for enterprises. The importance of energy resources (all types of energy carriers - electricity, steam, gas, etc.) is associated with a sharp increase in the share of costs for them. This required a more careful approach to the choice of energy carrier and its more economical use.

financial resources(own and borrowed money, investments, etc.)

Information and pedagogical technologies (learning technologies, technologies for working with information of the subjects of the educational process, technologies for updating the potential of the subjects of the educational process, expert evaluation technologies)

Information resources - a set of data and knowledge. Each functional area assumes the presence of certain information resources. So, for example, teaching should have the most complete and reliable information about the external environment (employers, consumers, partners, competitors), production - information about new technologies and know-how, etc. The efficiency of the management system of the entire organization depends on the level of organization of the processes of collecting, accumulating, storing, searching, transmitting and processing information. Modern economics and management are characterized by a sharp increase in the importance of information, which is becoming a key success factor not only for management in an educational organization;

legal support

Time resources

Time is a limited source, like raw materials, materials, finances. It is irreversible and cannot be stretched or restored. It is of fundamental importance for a leader to manage both his own time and the time of other people.

The resources of any educational organization in relation to the external environment can be divided:

explicit (good reputation, long history, tradition);

implicit (material and technical base, teaching staff, finance, legal support).

In general, resources are characterized by four components:

The nature of the educational organization;

Stage of its life cycle;

Potential for adaptation;

Explicit resources and marketable assets.

The resources of an educational organization are everything that is directly involved in the educational process: the labor resources of education, information resources (textbooks, manuals, computer programs and other teaching aids), pedagogical technologies and know-how, capital resources (availability of premises for training, security , teaching aids, computers, etc.) That, according to this, the resources meet modern requirements, the level of technical and technological development of society, speaks of their ability to influence the quality of the educational process. It is the resources and their qualitative characteristics that are largely determined by the result of education.

Education is one of the most important branches of the non-productive sphere. The right to receive education in accordance with the Law "On Education" is one of the fundamental and inalienable rights of citizens of the Russian Federation. Great importance is attached to improving the quality of personnel training, training specialists in new areas of science and technology, and continuous improvement of the educational process.

Education is understood as a purposeful process of upbringing and education in the interests of a person, society, state, accompanied by a statement of the achievement by a citizen (student) of educational levels (educational qualifications) established by the state.

The right to education is one of the fundamental and inalienable constitutional rights of citizens of the Russian Federation.

Each educational institution is created by one or more founders who finance its activities. The owner of state and municipal educational institutions is the state represented by federal, regional and local governments, therefore the basis of state guarantees for a citizen to receive education within the standards is state or municipal funding.

Budget funds are the main source financial support spending on education in many countries of the world, including Russia.

The need for budget financing of the education sector is primarily due to the properties of educational services as a public good, their role in the socio-economic development of countries.

Financing of expenditures on education is carried out from the budgets of all three levels budget system, and each level has its own competence.

The federal budget finances federal educational institutions, as a rule, these are institutions of higher and secondary vocational education. The federal budget also finances the costs of financing targeted educational programs and conducting scientific research in the field of education.

Regional budgets finance the maintenance of educational institutions under the jurisdiction of the constituent entity of the Russian Federation, regional targeted educational programs, as well as financing the purchase of textbooks and educational equipment for educational institutions of the constituent entity.

Local budgets finance general education schools, institutions of preschool and additional education, targeted educational programs. Also due to local budget activities to protect the rights of minor children are financed.

In cases where financing of institutions or activities is carried out from the budgets of different levels, the term "multilevel financing" is used.

Financial support is an integral part of the industry management strategy. When developing this problem, it becomes necessary to solve several problems: choosing priority areas for development; identifying and using new sources of funding; creation of organizational and economic mechanisms rational use available resources; reasonable distribution of powers for the disposal of funds. The task of choosing priority areas for the development of education, which must be provided with financial resources, at the federal level, is, first of all, in determining the ratio of funds for various levels education.

Basis for determining the total costs of municipal, regional and federal budgets for education - the number of institutions and their expected development in the planned year, as well as indicators for the contingents of children, students, pupils.

Not only educational, but also a number of social functions, such as, for example, meals for schoolchildren, are subject to funding.

Based on the accepted classification of budget expenditures, funds are distributed by sections, subsections, target and economic articles. The classification system shows the types of budget expenditures with which the state performs its functions.

All expenses are classified into current and capital expenses. Current expenses are grouped. The first group includes labor costs, accruals for it, the purchase of materials, utility bills, heat energy, gas, and water supply. The second group includes such transfers to the population as scholarships for students, compensation payments for the purchase of book publishing products, allowances for foster children, payment of compensation to teachers for the purchase of book publishing products and other payments.

Capital expenditures are capital investments in fixed assets, purchase of equipment, new construction, major repairs.

The specification of budget expenditures is associated with the need to strengthen control by the financing authorities over their intended use. The determination of the volume of budgetary appropriations and distribution by economic items is carried out by the state education management body within the limits allocated under the budget of appointments for the calendar year. fiscal year.

The state plays a decisive role in the development of education. The procedure for using budgetary appropriations must comply with economic interests educational institutions and social priorities of educational activities. From these positions, the assessment of the effectiveness of the use of financial resources is associated with the expenditure of funds received by him, with the powers educational institution on the disposal and maneuvering of financial resources.

Each educational institution has the status of a subject of financial and economic activity. The Federal Law of the Russian Federation "On Education" states that an educational institution independently carries out financial and economic activities, has an independent current account, including a currency one, in banking and other credit institutions. Financial and material resources are used by him at his own discretion in accordance with the charter. Funds not used in the current year (quarter, month) cannot be withdrawn or offset by the founder in the amount of financing of this institution for next year(quarter, month).

In fact, the use of budgetary funds is regulated by their designated purpose subject articles. The vast majority of general education and preschool institutions do not have independent accounts. Such institutions are practically under the full control of the educational authorities and are in fact subordinate to the centralized accounting departments under these bodies.

In accordance with the current legislation, the activities of a general education institution are financed by its founder in accordance with an agreement between them. Since most of the educational institutions that exist today are state or municipal, providing them with the necessary funds is the task of the appropriate budget.

Moreover, even when an educational institution has significant own revenues (from entrepreneurial activity or from sponsors, for example), the role of budget financing remains very significant for him. This explains the special attention that should be paid to the planning and use of budgetary funds in the work of educational institutions.

Financing of education is carried out in a certain order, on the basis of an estimate, and is called estimated financing. Estimated financing is the provision of funds from the state and (or) municipal budget to cover the costs of institutions on the basis of an estimate - a planning document of established content. Estimated financing is carried out in strict accordance with the intended purpose of expenditures and cost rates established by the financing authority, taking into account the profile and characteristics of the activities of budgetary institutions. The estimate of a budgetary institution is a document drawn up in accordance with the established or accepted form and approved in the prescribed manner, which determines the volume and quarterly distribution of budgetary appropriations for all expenses of this institution.

It is compiled as a balance of income and expenses. When developing the estimate, the following tasks are solved: the volume of financial resources allocated to the educational institution for the coming financial year (in general and quarterly breakdown) is determined; sources of attraction of necessary funds are determined; the possibilities of mobilizing the internal reserves of the institution are identified; the financial relationships of the institution with the state budget, higher authorities and other partners in economic activity are determined.

Until the beginning of the 90s. budget financing of educational organizations in almost all countries was carried out in the form of estimated financing. Meanwhile, in recent decades, the importance of a certain autonomy of educational institutions in making economic decisions has become quite obvious. emerging Information society imposes requirements on educational organizations for flexibility in organizing their activities, developing educational programs and forms of education, and expanding sources of funding. In order to meet the needs of a developing economy and society as a whole, educational organizations need the ability to independently determine the main characteristics of the educational process, teaching methods and technologies, the structure of personnel, sources of income, and directions for spending funds. In turn, the need to contain the growth of public spending on social sphere makes it necessary to look for ways to stimulate more efficient use of budgetary funds by their recipients. Estimated funding does not meet these requirements.

The system of normative personalized financing in the field of education is a rational alternative to the system of estimated budget financing. If, within the framework of the latter, the volumes of budget expenditures for individual budget items are determined by higher authorities and cannot be changed taking into account specific circumstances by the decision of the head of the educational institution, then normative funding, by determining the total amount of eligible budget expenditures, provides an opportunity for the educational institution itself to create an optimal structure of itemized expenditures with taking into account the specific circumstances of the functioning of the educational institution.

Factors of effective resource management of an educational organization. Material and technical resources of an educational institution How to effectively use the resources of an educational institution

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1. Definition of the concept of "educational organization"

One of the main concepts that operate in management is the concept of "organization".

In accordance with the definition given by various scientific psychologists, educators, economists, organization

1. internal order, consistency in the interaction of more or less differentiated and autonomous parts of the whole, due to its structure;

2. set of processes or actions leading to the education and improvement relationships between parts of a whole;

3. association of people jointly implementing some program or goal and existing, based on certain procedures and rules.

In our work, we use the concept of "organization" as a process (second meaning), and organizational system (third meaning) - when describing the management and use of resources.

Thus, by an educational organization we mean a system in which the state and public order is purposefully implemented on the basis of programs and other documents; as well as a network of organizations that carry out educational and educational functions, based on available resources.

2. Definition of the concept "Resource of the organization"

The functioning of any organization begins with the processes of using its resources. Resource from French word recourse- an aid.

There are various approaches to the classification of organizational resources.

V.S. Efremov allocates material, labor, financial, information resources, production and management technologies, as well as material, intangible and intellectual capital.

In the Big Economic Dictionary, people (human resources), capital, materials, technology and information are distinguished as the main groups of resources.

The authors of the 17-module program for managers distinguish between human (people), material, energy, financial, information, technological and time resources.

As can be seen from the above classifications, the differences between them are not fundamental and are associated solely with the severity of the choice of the classification feature and the depth of decomposition.

The resources of any enterprise are classified into five groups:

1. natural - natural forces and substances potentially suitable for use in production, among which there are inexhaustible and exhaustible;

2. material - all the means of production created by man, which are the result of production;

3. labor - the population of working age;

4. intellectual and informational - an intellectual product and information created by the creative work of a person and used directly in the production process and in the process of making managerial decisions;

5. financial - funds that are allocated for the organization of the production of the product and its implementation. Financial resources play a special role. In practice, there are long-term financial resources in the form of fixed assets and short-term financial resources.

The basic resources necessary for the work of an educational organization include:

- engineering and pedagogical, administrative and support staff (human resources)

- educational and material resources(land, buildings, premises, mechanisms, equipment, transport, communications, educational software, educational and visual aids, etc.).

- financial resources(own and borrowed money, investments, etc.)

-informationand pedagogical technologies(teaching technologies, technologies for working with information of the subjects of the educational process, technologies for updating the potential of the subjects of the educational process, expert evaluation technologies)

- legal support

-time resources

Time is a limited source, like raw materials, materials, finances. It is irreversible and cannot be stretched or restored. It is of fundamental importance for a leader to manage both his own time and the time of other people.

The resources of any educational organization in relation to the external environment can be divided:

- explicit (good reputation, long history, tradition);

- implicit (material and technical base, teaching staff, finance, legal support).

In general, resources are characterized by four components:

1. The nature of the educational organization;

2. Stage of its life cycle;

3. Potential for adaptation;

4. Explicit resources and market assets.

3. Correlation and proportionality of educational resources, resulting principles

In accordance with the law of composition and proportionality, each educational organization, when considered as a system, strives in its structure to contain all resources in a given composition (correlativity and proportionality).

A number of principles follow from the law of composition and proportionality: planning, coordination, coordination, completeness.

Planning principle. Each organization must plan the use of its resources, its activities and development. Action without a plan is meaningless. Planning has three steps:

- strategic, or perspective (for 3-5 and more years);

- tactical, or current (for 1-2 years);

- operational (per quarter, month, week, day).

Principle of coordination. Each organization must constantly coordinate the work of its resources and make the necessary adjustments to the set and order of their work. Corrections should be made not only after the failure of plans, but also after minor disruptions in the work of the organization.

The principle of agreement. The resources of an organization should fit together and work in harmony. The joint work of resources should lead to the effect of synergy or emergence.

In my opinion, the principles listed above can be applied to educational organizations, regardless of the type of their funding (budgetary and autonomous NGOs), the method of management (municipal and private) and the level of the educational organization (general educational and professional).

4. Potential of the educational organization

The following potentials are currently of particular importance:

3. An integral part of the spiritual potential is the scientific and technical potential, which is characterized not only by the level of development of science and technology, but also by the professional and qualification composition of scientists, engineers, workers, etc.

4. Information potential, which is a systematized and classified information suitable for effective use in all areas of socially useful activities and inclusion in the system of world intellectual potential.

Thus, the community of educators in an educational organization must choose how to use resources more efficiently in order to get the most out of it and meet their needs.

In order for the organization to achieve its goals, the costs of resources received from the external environment are necessary. Resources received from the external environment: human resources (students), staffing (graduates of professional educational institutions), social partners.

The resources of the organization are cash or necessary funds, capabilities, values, reserves that ensure the stable operation of the organization to achieve its main goals.

5. Factors of effective resource management of an educational organization

Factors that determine the effectiveness of the quality of education:

1. the quality of teaching programs, methods, teaching aids;

2. the structure of the educational organization;

3. models of education in the organization;

4. the presence of a self-development mechanism;

5. scientific base;

6. Techniques and skilled management professionals.

For the practical implementation of the effective use of the resources of an educational organization, it is necessary to take into account a number of factors:

2. Rules (method of regulation; models of behavior officially fixed in regulatory documents, performance standards, compliance with which is controlled, and violation is punished).

4. Curricula - officially approved documents reflecting the content and level of development of competencies and implemented in educational organizations of various types.

6. Organization of activity processes - these are parts of the activity during which the subjects organize the educational process using resources. To regulate the activities of processes, regulatory documents are used (regulations on the direction of activities, programs, guidelines, etc.).

To successfully unleash the potential of synergy, a number of conditions must be taken into account:

1. concentration and massive use of previously dispersed resources;

2. increasing the coherence and coordination of the actions of the parts of the educational organization.

3. consistency and direction towards the desired result;

4. increasing the productivity of some participants due to the effect of the presence of others;

5. modularity of parts;

6. attractiveness of the set goal and good organization (as a process);

7. thorough knowledge of the capabilities of employees, the psychological climate in the team;

8. thoughtful motivation.

External evaluation allows you to highlight the signs of the efficiency of using the resources of an educational organization:

1. Positive feedback from employers;

2. Low percentage of employment of graduates not in their specialties;