FINANCIAL SECURITY OF THE ORGANIZATIONS OF PROFESSIONAL EDUCATION AND PRACTICE OF DEFINITION OF STANDARD COSTS
In article the analysis of practice of formation of standard costs on rendering the state services in levels of professional education in the conditions of the budgetary restrictions is made. Transition to uniform norms of financial security is followed by search of an optimum method of calculation of expenses. The set of the available directions of preparation and specialties of professional education is structured on cost groups according to requirements imposed by federal state standards on a ratio of number of students on one teacher and to use of laboratory equipment. On the basis of the analysis of rule-making activity and a pricing policy on educational service, the best practicians who underwent the profound analysis on structure of standard costs, proportions, orders of allocation of cost groups and other requirements of the legislation are allocated. Results of research and conclusions on further improvement of methodical ensuring rationing of expenses are received.