The implementation of educational institution budgeting methods to structural departments of Volgograd State University

The results of the research presented in this article are within the framework of the research area engaged in development of basic provisions and methodologies for managing educational institutions and, in particular, working out methods and algorithms for financial analysis and educational and research management in universities. The authors have studied in detail the process of implementing the budgeting system for structural departments of universities on the example of Volgograd State University. This budgeting system was developed earlier by a number of authors in accordance with the principles of regulatory per capita financing. Based on the five-year experience of implementing this budgeting system, the directions for adjusting the methodology are indicated and recommendations are given for its further improvement.