THE STUDY OF DOMESTIC AND INTERNATIONAL PRACTICE OF DETERMINING STANDARD COSTS ON RENDERING OF STATE SERVICES IN THE SPHERE OF EDUCATION AND SCIENCE
The article presents a review of existing domestic and foreign practice of the tools of budgetary financing of educational organizations, in particular, the definition of standard costs on rendering of state services, reconsideration which, according to the authors, may contribute to the development of common technical requirements for their determination. It is shown that, depending on applied methodology of standard costs, adaptation of domestic government budget institutions to the new mechanism of financial security was carried out in three variants, as well as suggestions for improved planning of activity of educational organizations and their financial support during the transition period.