Two-tiers evaluation of higher school marginal income

The paper develops a method to support management decision-making in respect of pilot training programs of the university. To account for the economic management of the university and assess the adequacy of financial provision of educational and other programs, and the use of property, here are introduced the figures of contribution margin “ Marginal profit 1 ” covering the direct costs of training programs and research and development and other operating costs, and “ Marginal profit 2 ” additionally covering the cost of maintaining the property. Calculations of the contribution margin for the pilot university are presented.