Özet:

A literary analysis of the economic issues of the education system development has been carried out, in particular from the classics of the economic theory of the development of "human capital" to the modern concepts of development of the educational branch. The conceptual analysis of the system of improvement of budgetary and extra-budgetary financing of educational institutions in Ukraine, in particular the specifics and various mechanisms of raising funds, namely internal sources of financing - state funding (budget) and external sources of financing (non-state financing). The analysis of theoretical and methodological aspects of financial and economic support of general secondary education institutions in Ukraine is conducted. The main indicators of budget financing of general secondary education in Ukraine in the recent period are analyzed, namely: the indicator of the volume of educational subvention, the indicator of the average annual salary of pedagogical workers, the indicator "money go after the teacher", the indicator of additional expenditures. The statistics on budget financing of certain regions of Ukraine, including wage costs, are presented. Also considered is an indicator, which the amount of education expenditures depends on, namely the indicator of the cost of an educational service. The set of factors that directly influence the cost of an educational service are also presented, namely: external factors, whose influence does not depend on the activity of a particular educational institution and internal factors that directly affect the specifics of an educational institution. The cost of educational services is also considered, depending on the order of its calculation, which in practice is reflected in the "net cost of the educational service" and "the full cost of the educational service". Taking into account the growing demand and supply of educational services, the article presents the main models of financing education in different countries of the world, in particular the model is oriented towards the free market, characterized by the reduction of public spending on education and development of competition, privatization of educational institutions, development of private educational institutions; the model, oriented on the public market, is characterized by partial privatization of the system of educational institutions, reduction of state funding of education and increase of individuals' investments in quality education; The anti-market model of education financing, oriented towards the alternative integrated society, is characterized by the overwhelming role of the state in solving the issues of education financing, budget financing Author Biography Ірина Олександрівна Климчук, Institute of pedagogy National Academy of Pedagogical Sciences of Ukraine Sechevyh Strel'cov str., 52-A, Kyiv, Ukraine, 04053 Ph.D., Senior Researcher

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