ОЦІНКА ФІНАНСОВОЇ СТІЙКОСТІ ВИЩИХ НАВЧАЛЬНИХudЗАКЛАДІВ ДЕРЖАВНОЇ ТА КОМУНАЛЬНОЇ ВЛАСНОСТІudНА ОСНОВІ АПАРАТУ НЕЧІТКОЇ ЛОГІКИ.ud(ASSESSMENT OF THE FINANCIAL STABILITY OF PUBLIC AND COMMUNAL HIGHER EDUCATIONAL ESTABLISHMENTS ON THE BASE OF FUZZY LOGIC).

摘要

У статті визначено сутність фінансової стійкості вищих навчальних закладів державної та комунальної власності в контексті сучасної соціально-економічної ситуації в Україні; розглянуто кількісні та якісні показники фінансової стійкості; розроблено та перевірено наudпрактиці інтелектуальну модель оцінки фінансової стійкості вищих навчальних закладів державної та комунальної власності на основі апарату нечіткої логіки.ud(The essence of the financial stability of public and communal higher educational establishments in the contextudof current socioeconomic situation in Ukraine has been determined as a state of the financial resources whichudenables educational establishments to organize the qualitative educational and scientific activity and form the occupational competitiveness of graduates on the base of complete and timely financing of submitted expenditures.udThe basis of efficient economical activity (including fulfillment of special-purpose programmes) and qualitativeudeducational services is the reception of plan special-purpose financial recourses).udThe author has explored that current practice of the assessment of the financial stability of state higherudeducational establishments doesn't take into account the main aspects of this process in their interconnection andudinterdependence.udThe intellectual model of estimating the financial stability of state higher educational establishments has beenuddeveloped on the base of fuzzy logic which enables to assess the level of the financial stability of educationaludestablishments via simultaneous application of quantitative (maneuverability equity ratio, autonomy coefficient,udfunding coefficient, the ratio of correlation conducted expenditures and income received, the ratio of payables andudreceivables, the ratio of the approved cost estimate of special and general funds, the ratio of cash and actualudexpenditures) and qualitative (assessment of scientific and educational potential quality, assessment of educationudquality, evaluation of international recognition, the graduates satisfaction of received education and the opportunityudto use it in work, employers perception of quality of education in Ukrainian universities, experts perceptions of theudquality of education in Ukrainian universities, cooperation between universities and companies-employers) indexes.