The significance of marginal income centers in the financial structure of the university

The paper discusses the mainstream problem of financial management in educational institutions. Public authorities have been formulating the common standards of budgeting for all universities since 2014. Actually this process is unavoidable and therefore our investigation is up to date. The set of challenges connected with budgeting in educational institutions was considered by the author. For example, an analytical relation between the presence in financial sources budget money and the need to keep separate accounting was determined. The author has estimated that strictly regulated standards complicate the detailing expenditure budget in the interests of the accounting in universities. The priority problem of devising financial structure at universities also was described. The paper makes a few observations about the significant points of the distribution of financial responsibilities including guidelines for selecting marginal income centers and rules for their identification.