MONITORING OF INDICATORS OF EQUIPMENT AND MATERIAL PROCUREMENT OF HIGHER EDUCATION INSTITUTIONS

Abstract

The authors studied the legal documents on the collection and processing of sectoral reports on the logistics of higher education institutions (HEI). The purpose of the article is to conduct a comparative analysis of the state of logistics of the HEIs of the Ministry of Education and Science of Ukraine using specific statistical and financial indicators. The method of system and structural-hierarchical analysis is applied in the work, it was used to develop the information model of information collection and processing, the methodology and technology of information databases formation; a statistical method for determining the relationships between indicators and developing a system of analytical indicators. For the information and analytical support, the data from the databases «Legal Entities» and «Financial and Economic Reporting» are used, formed using common methodological principles. Analytical indicators make it possible to assess the condition of academic buildings and dormitories, make it possible to identify technically obsolete facilities in need of repair, modernization or decommissioning. To do this, a number of indicators have been calculated and presented, including the provision of space in academic buildings and dormitories per full-time student, the average annual cost of maintaining one square meter of building area, the coefficient of wear and tear, etc. Analytical data are formed based on the financial results of the HEIs for the year 2019 in Ukraine as a whole, for each group of the HEIs and each institution of higher education. The obtained results make possible operational monitoring of the working efficiency of academic buildings and dormitories. The proposed framework of data processing, storage and usage provides high-quality analytical information when making management decisions on logistics issues of the HEIs. The topic of further research should be the development of the information and analytical system combining and using indicators of two information databases, namely «Legal Entities» and «Financial and Economic Reporting».