On the question of formation of costs for the provision of public services in the system of secondary professional education

In 2015, amendments were made to the budget code of the Russian Federation concerning the financial support of budgetary institutions when they fulfill the state assignment for the provision of services (performance of work). The changes directly affected educational institutions that provide state educational services, since the transition from estimated funding to normative per capita funding was carried out. At present, the amount of financial support for state educational budgetary institutions is calculated on the basis of standard costs for the provision of state (municipal) services. The article discusses the main problems arising in the calculation of standard costs, which underlie the calculation of basic standards for the provision of educational services by state institutions of secondary vocational education. The article deals with the formation of the standard for the acquisition of material resources and the calculation of the useful time of using the property complex to determine the basic standard of costs for general economic needs per student. Based on the results of the study, it was determined that different approaches to calculating costs give different results. Therefore, it is necessary to realistically assess the costs of an educational institution for the provision of high-quality services for the training of mid-level specialists and take into account the relationship between the quality of training of specialists and the amount of financing of an educational institution.