PROBLEMS OF ACCOUNTING FOR THE COOPERATIVE FORM OF OPERATION IN THE FORMATION OF SPORTS COMPLEXES OF HIGHER EDUCATIONAL INSTITUTIONS

D. S. Kravtsov
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Abstract

This article is devoted to the issue of cooperative operation of sports facilities of educational institutions by residents of nearby residential areas. Our interest in this question is based on the problem of low involvement of the population of Ukraine in physical culture and sports, as well as the lack of capacity of the existing network of sports facilities of the country. Considered several scientific papers in which the question of cooperative operation of sports facilities of educational institutions by residents of nearby areas. It is noted that the sports facilities of educational institutions make up a large part of the network of sports facilities of the country. However, most of the existing educational institutions sporting facilities have been built without taking into account the possibility of use by different groups of people. The article considers several characteristic features of such sports facilities that make their use by residents of nearby areas inconvenient. Both the functional aspect (the location of the object in the back of the site; location of sports halls on the upper or basement floors of educational buildings, etc.), and the semantic (expressiveness and informativeness of the environment) and aesthetic aspects are considered. The question of the motivational capacity of higher education institutions' sports complexes is raised. The modern state of a network of sports facilities at higher educational institutions is considered. The question of the negative influence of their obsolete and in need of repair condition on the motivation of visitors and the effectiveness of the process of physical education on their basis is highlighted. Insufficient attention to the issue of cooperative operation of the sports complex of higher educational institutions by other groups of the population is noted. In particular, the question of taking this form of operation into account when calculating the simultaneous capacity of a higher education institution's sports complex remains unclear. This issue requires further study.
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高校体育综合体组建合作经营方式的会计核算问题
本文主要研究邻近居民区居民合作经营教育机构体育设施的问题。我们对这个问题的兴趣是基于乌克兰人民很少参与体育运动的问题,以及该国现有体育设施网络缺乏能力的问题。考虑了几篇科学论文中有关附近地区居民合作经营教育机构体育设施的问题。值得注意的是,教育机构的体育设施构成了国家体育设施网络的很大一部分。然而,大多数现有的教育机构和体育设施都没有考虑到不同人群使用的可能性。文章认为这类体育设施的几个特点给附近地区的居民使用带来了不便。无论是功能方面(物体在场地后方的位置;体育馆的位置在教育建筑的上层或地下室等),语义(环境的表现力和信息性)和美学方面都被考虑在内。提出了高校体育综合体激励能力的问题。考虑了高等教育机构体育设施网络的现代状态。强调了其陈旧和需要维修的状况对游客的积极性和以其为基础的体育教学过程的有效性的负面影响。委员会注意到,其他人口群体对高等教育机构体育综合设施的合作经营问题重视不够。特别是,在计算高等教育机构的体育综合体的同时能力时,考虑到这种形式的运作的问题仍然不清楚。这个问题需要进一步研究。
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