Dorzhdeev A.V., Kizatova N.A., Losev A.G., Loseva N.V. Financial and Mathematical Model of Payroll for Labour Remuneration of Teaching Staff in the Sphere of Secondary Professional Education

DOI: http://dx.doi.org/10.15688/jvolsu3.2015.4.23

Aleksandr Vladimirovich Dorzhdeev
Doctor of Economic Sciences, Deputy Governor of the Volgograd Region,
Chairman of the Committee of Finance of the Volgograd Region,
Professor, Department of Theory of Finance, Credit and Taxation,
Volgograd State University
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Prosp. Universitetsky, 100, 400062 Volgograd, Russian Federation
Nadezhda Aleksandrovna Kizatova
Candidate for a Degree, Department of Finance, Credit and Taxation,
Volgograd State University
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Prosp. Universitetsky, 100, 400062 Volgograd, Russian Federation
Aleksandr Georgievich Losev
Doctor of Physical and Mathematical Sciences,
Director of Institute of Mathematics and Information Technologies,
Volgograd State University
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Prosp. Universitetsky, 100, 400062 Volgograd, Russian Federation
Nataliya Vladimirovna Loseva
Candidate of Physical and Mathematical Sciences, Associate Professor,
Department of Applied Mathematics and Computer Science,
Volzhsky Institute of Humanities (Branch) of Volgograd State University
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40 let Pobedy St., 11, 404133 Volzhsky, Russian Federation

Abstract. The article is devoted to building up a financial and mathematical model and designing the appropriate procedure of forming the quota, directed to the payroll of the vocational education teaching staff under the circumstances of normative-per capita financing. Nowadays the given problem occurred after the implementation of normative-per capita financing system is one of the most urgent and complicated problems. The procedures used in many educational institutions are outdated, based on a totally hourly basis and don’t meet the modern requirements of the educational economics and financial management. The approach, suggested in the article, not only solves many financial problems of educational institutions but also reveals problem areas, unprofitable educational programs, resolves optimization tasks, and proposes the algorithm of making the appropriate managerial decisions. Besides, the article describes the distribution procedure of the teaching staff payroll among structural subdivisions of the vocational educational institutions. In the context of the given model, financing should be implemented in proportion to the part of the structural subdivision in the educational process. This part is determined on the basis of the education financial plan of the current academic year of each educational program in this educational institution. In addition, the part of each structural subdivision is determined as the sum of parts of the respective subjects of the educational plan. The suggested procedure promotes the optimization of managing financial performance of vocational educational institutions, provides the opportunity of implementing individual contracts with the teaching staff, and using a number of other modern approaches to financial management of educational institutions.

Key words: financial support, algorithms of financial management, secondary professional education institutions, mathematical modeling, payroll of teaching staff remuneration.

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