Development of an Information System for Determining the Cost-Effectiveness of an Educational Program in a Faculty Specialty

Abstract

Higher education institutions are non-profit organizations and operate using funds provided by the state for the training of higher education seekers, as well as funds from individuals or legal entities according to tuition fees for different levels of higher education and forms of study. The funds received from these sources are allocated to the payment of scientific and pedagogical (teaching) staff, including all benefits, and other expenses such as utility payments, capital investments, payment of other personnel, upgrading of material and technical resources, and other expenses.

One of the criteria for auditing the effectiveness of human resource management services is the criterion of economic efficiency. This includes the efficiency indicator (the ratio of the cost of labor to the result obtained) and the cost of the personnel management program per employee. Therefore, the task of evaluating the profitability of educational programs in the institution's specialties is urgent and necessary.

It is necessary to develop an information model for determining the profitability of the educational program in the specialty, finding the minimum acceptable ratio of the number of students studying in the academic group under the state order and the number of students studying at the expense of individuals and legal entities.