高等院校设备物资采购指标监测

V. Gapon, O. Barabash
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摘要

作者研究了关于收集和处理高等教育机构后勤部门报告的法律文件。本文的目的是使用具体的统计和财务指标对乌克兰教育和科学部高等教育机构的后勤状况进行比较分析。在工作中运用了系统分析和结构层次分析的方法,建立了信息收集与处理的信息模型,建立了信息数据库的方法和技术;确定指标之间关系和发展分析指标体系的一种统计方法。为了提供信息和分析支持,使用了使用共同方法原则形成的“法律实体”和“财务和经济报告”数据库中的数据。分析性指标使我们能够评估教学楼和宿舍的状况,使我们能够确定技术上过时的设施,需要维修、现代化或退役。为了做到这一点,我们计算并提出了一些指标,包括每个全日制学生提供的教学楼和宿舍空间,维护一平方米建筑面积的平均年成本,磨损系数等。分析数据是根据2019年乌克兰所有高等教育机构、每组高等教育机构和每个高等教育机构的财务结果形成的。所得结果为对教学楼和宿舍的工作效率进行操作监控提供了可能。建议的数据处理、储存及使用架构,可为高等教育院校就物流事宜作出管理决策提供高质素的分析资料。进一步研究的课题应该是结合和利用“法人实体”和“财务和经济报告”两个信息数据库指标的信息和分析系统的发展。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
MONITORING OF INDICATORS OF EQUIPMENT AND MATERIAL PROCUREMENT OF HIGHER EDUCATION INSTITUTIONS
The authors studied the legal documents on the collection and processing of sectoral reports on the logistics of higher education institutions (HEI). The purpose of the article is to conduct a comparative analysis of the state of logistics of the HEIs of the Ministry of Education and Science of Ukraine using specific statistical and financial indicators. The method of system and structural-hierarchical analysis is applied in the work, it was used to develop the information model of information collection and processing, the methodology and technology of information databases formation; a statistical method for determining the relationships between indicators and developing a system of analytical indicators. For the information and analytical support, the data from the databases «Legal Entities» and «Financial and Economic Reporting» are used, formed using common methodological principles. Analytical indicators make it possible to assess the condition of academic buildings and dormitories, make it possible to identify technically obsolete facilities in need of repair, modernization or decommissioning. To do this, a number of indicators have been calculated and presented, including the provision of space in academic buildings and dormitories per full-time student, the average annual cost of maintaining one square meter of building area, the coefficient of wear and tear, etc. Analytical data are formed based on the financial results of the HEIs for the year 2019 in Ukraine as a whole, for each group of the HEIs and each institution of higher education. The obtained results make possible operational monitoring of the working efficiency of academic buildings and dormitories. The proposed framework of data processing, storage and usage provides high-quality analytical information when making management decisions on logistics issues of the HEIs. The topic of further research should be the development of the information and analytical system combining and using indicators of two information databases, namely «Legal Entities» and «Financial and Economic Reporting».
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