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Yükseköğretim kurumları kâr amacı gütmeyen kurumlar arasında yer almakta olup başlıca finansman kaynaklarını devlet bütçesinden ayrılan ödenekler oluşturmaktadır. Hem kamu hem de bireyler açısından yükseköğretim kurumlarının kamu kaynakları ile finanse edilmesi kıt olan kamu kaynaklarının etkin ve verimli kullanılmasını gerektirmektedir. Bu kapsamda çalışmada Sayıştay Başkanlığı tarafından denetim raporları yayınlanan üniversitelerin 2017 yılı giderlerinin incelenmesi amaçlanmıştır. Sayıştay Başkanlığının resmi web sayfasında 85 üniversitenin denetim raporu yer almakta olup çalışmada 81 üniversitenin giderleri incelenebilmiştir. Üniversitelerin giderlerinin ortalaması 317 milyondur. En düşük gider (47,1 milyon) Bandırma Onyedi Eylül Üniversitesi’nde en yüksek gider (2,4 trilyon) Ondokuz Mayıs Üniversitesi’nde gerçekleşmiştir. En yüksek gidere katlanan 10 üniversitenin 6’sı (İstanbul Üniversitesi, Ankara Üniversitesi, Hacettepe Üniversitesi, Gazi Üniversitesi, İstanbul Teknik Üniversitesi, Ortadoğu Teknik Üniversitesi, Erciyes Üniversitesi) 2017 yılında Araştırma Üniversitesi olarak ilan edilen üniversitelerden oluşmaktadır. Üniversitelerin en büyük gider kalemini personel giderleri oluşturmaktadır ve bu giderlerin toplam giderler içindeki payının ortalaması %52,4’tür. Üniversitelerin personel giderlerinin tutar olarak ortalaması ise yaklaşık 157 milyondur. En düşük personel gideri (15,4 milyon) Ankara Sosyal Bilimler Üniversitesi’nde en yüksek personel gideri (675,3 milyon) ise İstanbul Üniversitesi’nde gerçekleşmiştir. Üniversitelerin giderleri içerisinde ikinci büyük gider kalemi amortisman giderleridir. Üniversitelerin amortisman giderlerinin ortalaması 56,2 milyon olup amortisman giderlerinin toplam giderler içindeki payının ortalaması ise %15,1’dir. Amortisman gideri en yüksek olan üniversite Ondokuz Mayıs Üniversitesi en düşük olan üniversite ise İstanbul Üniversitesi’dir.
Higher education institutions are among non-profit institutions and the main funding resources are payments out of the government budget. The financing of higher education institutions with public resources in both public and individual aspects requires the effective and efficient use of public resources. In this context, the study was aimed at examining the annual expenditure of the universities published by the Accounting Board’s audit reports in 2017. The official website of the Accounting Board contains the audit report of 85 universities, and the study has been able to examine the expenditure of 81 universities. The average expenditure of universities is 317 million. The lowest expenditure (47.1 million) was the highest expenditure (2.4 trillion) at the University of Birmingham on September. 6 of the top 10 universities (Istanbul University, Ankara University, Hacettepe University, Gazi University, Istanbul Technical University, Middle East Technical University, Erciyes University) consist of universities declared Research University in 2017. The largest cost pen of universities is staff expenditure, and the average share of these expenditure in total expenditure is 52.4%. The average staff expenditure of the universities is about 157 million. The lowest staff expenditure (15.4 million) and the highest staff expenditure (675.3 million) at the Ankara University of Social Sciences took place at the University of Istanbul. The second major expenditure of the universities is the amortisman expenditure. The university’s average amortisment expenditure is 56.2 million and the average share of amortisment expenditure in total expenditure is 15.1%. The university with the highest amortisment fees is the University of Istanbul and the lowest university is the University of Istanbul.
Higher education institutions are among the non-profit institutions and the main sources of funding are appropriations allocated from the state budget. In terms of both the public and the individuals, the financing of higher education institutions by public resources requires the efficient and productivity use of public resources, which are scarce. In this context, it is purposed to examine the expenses of the universities in 2017 in which the audit reports are published by the Turkish Court of Accounts. The official website of the Court of Auditors contains the audit reports of 85 universities and the expenses of 81 universities have been examined in the study. The average expenditure of universities is 317 million and lowest expense (47.1 million) occurs in Bandırma Onyedi Eylül University while the highest (2.4 trillion) expense occurs in Ondokuz Mayıs University. Six of the ten universities that have the highest expenses (Istanbul University, Ankara University, Hacettepe University, Gazi University, Istanbul Technical University, Middle East Technical University, Erciyes University) are comprised of the universities announced as Research University in 2017. Personnel expenses constitute the biggest expense item of universities and average of personnel expenses in total expenditures is 52.4 percent. The average amount of personnel expenses of universities is 157 million and the lowest personnel expense (15.4 million) occurs in Ankara University of Social Sciences while the highest personnel expense (675.3 million) occurs in Istanbul University. The second major expense item within the expenses of universities is depreciation expenses. The average depreciation expenses of universities are 56.2 million and the average of the depreciation expenses in total expenses is 15.1%. The university with the highest depreciation expense is Ondokuz Mayıs University and the lowest university is Istanbul University.
Field : Eğitim Bilimleri; Filoloji; Güzel Sanatlar; Hukuk; İlahiyat; Sosyal, Beşeri ve İdari Bilimler; Spor Bilimleri
Journal Type : Uluslararası
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