ПРОБЛЕМА БЕЗУБЫТОЧНОСТИ ОБРАЗОВАТЕЛЬНЫХ ПРОГРАММ БЮДЖЕТНЫХ УЧРЕЖДЕНИЙ

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<ul><li><p>12</p><p> 336.61</p><p>. , . </p><p>-. , </p><p>. --</p><p>. , -</p><p>, .: , , , </p><p>, </p><p>, , , , -</p><p>, . 1[1,2]. 1</p><p>2007 2008 2009 2010 2011,</p><p> ( , ),% 7,1 6,7 7,8 6,6 4,1, % 7,4 6,4 6,3 2,3 3,2</p><p> 116,2 116,6 130,4 147,2 125,1-</p><p>6,8 7,2 18,8 19,9 11,049,8 50,7 60,6 79,0 50,9</p><p>, -, ,</p><p>-, , , [1,2]. </p><p>2010-2011 -, , , -</p><p>. -</p><p>, [1,2].</p><p>http://www.abbyy.com/buyhttp://www.abbyy.com/buy</p></li><li><p>13</p><p> 2012 . -</p><p> [3.4]. ,,-</p><p>. </p><p>, , . --</p><p>., -</p><p>, , , -, [5,6].</p><p> 28.07. 2010 . 81-.</p><p>114 30.09.2010 . </p><p>. --</p><p>. -, , ,</p><p>- [7]. -</p><p>, , .--</p><p>, . </p><p>, -, </p><p>, . , , -</p><p>, , . </p><p>, [8]. </p><p>. , , </p><p>http://www.abbyy.com/buyhttp://www.abbyy.com/buy</p></li><li><p>14</p><p>. , </p><p>. -.</p><p>-, , -</p><p>, . </p><p>.</p><p> [5, 6]. -, -</p><p>, -, </p><p>. --</p><p>. -, </p><p> [5]. -,</p><p>.-</p><p>. -,</p><p>, -, , -</p><p>, , -, . </p><p>, -, -</p><p>, ,,</p><p>, . 1 2 , </p><p>.. 1 -</p><p>, - 60 . . .</p><p>: 2012 . -</p><p>http://www.abbyy.com/buyhttp://www.abbyy.com/buy</p></li><li><p>15</p><p>. 31-35% , </p><p>, -</p><p>. , , -</p><p>. ,. 1, , , </p><p>, , -, -</p><p>, .</p><p>-20</p><p>-10</p><p>0</p><p>10</p><p>20</p><p>30</p><p>40</p><p>50</p><p>60</p><p>70</p><p>30 35 40 45 50 55 60, .</p><p>, %</p><p>. 1. 20, 30 40 . . </p><p>)</p><p>, --</p><p>, -.</p><p>, . 2 , </p><p>. , </p><p>.-</p><p> 700-800 , , - [9, 10]. , -</p><p>, </p><p>http://www.abbyy.com/buyhttp://www.abbyy.com/buy</p></li><li><p>16</p><p>, [10]. -</p><p>.</p><p>15</p><p>20</p><p>25</p><p>30</p><p>35</p><p>40</p><p>45</p><p>50</p><p>55</p><p>650 700 750 800 850, .</p><p>, %</p><p>. 2. 80 60</p><p>. . ( )</p><p>, -, , , -</p><p>, , .-</p><p>. --</p><p> 4-5%.</p><p>, -. . 3 -</p><p>. , 60 . . -</p><p> 9 20 . . . 30 . . 14 .</p><p>. -</p><p>. --</p><p>, </p><p>http://www.abbyy.com/buyhttp://www.abbyy.com/buy</p></li><li><p>17</p><p>, , . </p><p>- , -</p><p>, -.</p><p>6</p><p>7</p><p>8</p><p>9</p><p>10</p><p>11</p><p>12</p><p>13</p><p>14</p><p>60000 65000 70000 75000 80000, .</p><p>, .</p><p>. 3. 30 20 . . ( )</p><p> , -. ,</p><p>-, </p><p>, , , </p><p>. -, -</p><p>.</p><p> , -, -</p><p>.</p><p>, . -</p><p>, -, 50%. -</p><p>, . 4.</p><p>http://www.abbyy.com/buyhttp://www.abbyy.com/buy</p></li><li><p>18</p><p>10</p><p>20</p><p>30</p><p>40</p><p>50</p><p>60</p><p>70</p><p>80</p><p>60000 65000 70000 75000 80000, .</p><p>, .</p><p>. 4. , 50% </p><p> 30 20 . . ( )</p><p>, -</p><p>-</p><p>. --</p><p>, . -</p><p>--</p><p>, , . </p><p>, -.</p><p>1. . 2011: . . .: , 2011. 468 .2. . 2012: . . .: , 2012. 462 .3. ., . </p><p> //. 2011. 3. . 10-16.</p><p>http://www.abbyy.com/buyhttp://www.abbyy.com/buy</p></li><li><p>19</p><p>4. . // .</p><p>2012. 5. . 128-135.5. . . . 3-</p><p>., . . .: , 2013. 1104 .6. ., . -</p><p> / . . .: , 2012. 648 .</p><p>7. . -: -</p><p> // . 2012.1. . 106-110.</p><p>8. ., . : 2 . /. . . 2. .: , 1999. 592 .</p><p>9. ., ., . -. .: , 2011. 164 .</p><p>10. : . . .: - , 2010. 40 .</p><p>, .- . , ., , , ,. ,</p><p>, . , ., . , , , </p><p>. </p><p>PROBLEM OF PROFITABILITY OF EDUCATIONAL PROGRAMSOF THE BUDGETARY ESTABLISHMENTS</p><p>V.A. Panin, L.E. Basovskiy</p><p>The analysis of problems of financial planning of new budgetary educational institu-tions is made. It is shown that the purpose of planning can serve as a profit and the increasein activity. On the basis of marginal analysis investigated the problem of break-even by theexample of the educational programs of undergraduate programs. It is established that amanagement tool achievement of break-even and increased profitability of the educationalprogram is the control number of students attending the program.</p><p>Keywords: financial planning, profit, growth, marginal analysis, profitability</p><p>Panin Vladimir Alekseevich, Doctor of Physical and Mathematical Sciences, Profes-sor, Rector, Russia, Tula, Tula State Pedagogical University Leo Tolstoy,</p><p>Basovskiy Leonid Ephimivich, Doctor of Engineering, Professor, Head of Department"Economics and Management", Russia, Tula, Tula State Pedagogical University Leo Tolstoy</p><p>http://www.abbyy.com/buyhttp://www.abbyy.com/buy</p></li></ul>

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