Modul de formare-Managementul resurselor financiare - uefiscdi

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„Analiza evoluţiei indicatorului de calitate IC6 privind „nivelul performanţelor în cercetarea ştiinţifică din universităţi„ şi influenţa acestuia în repartizarea alocaţiilor bugetare destinate finanţării de bază”; CNFIS working document 33
Chapter 4. Patterns of financial resource allocation Professor Dr. Vasile Cocris University Alexandru Ioan Cuza, FEEA, Iasi Professor Dr. Elena Dobre, University Ovidius, Constanta Professor Dr. Carmen Comaniciu University "Lucian Blaga" from Sibiu The theme "Patterns of financial resources allocation" makes a presentation of the basic principles and details of revenue and expenditure budget at the university level on the example of England with applicability for Romania. More and more arguments advocate for the use of budgets at the level of faculties, departments, chairs and even on each item from the function chart. As such, the main problem is the one of identifying the sources of funding and costs at all the organizational levels. This model should include along with the public funding support of universities, study fees and bank loans. Only when the level of resources that should be allocated to each functional unit (faculty, department, chair, etc..) and the costs of education and research services will be known, we can shift to a flexible level of incomes and expenditure considered. 4.1. Patterns of resource allocation in the United Kingdom universities Over thirty years ago, in 1984, the Public Surveillance Organism for the Public Sector of Higher Education in the United Kingdom of Great Britain was asked to formulate a good practice management guide for this sector. Thus, at that time, the university management was defined as "the planning and resources utilization from which the universities have the greatest opportunity to improve their efficiency and effectiveness 25 ”. It was suggested the idea that the management solution for the private sector -the practice of corporate sector- applies to public sector problems. The ”managerialism” supporters think that the public sector efficiency could increase by introducing the performance management in the organizations traditionally characterized by inefficient bureaucratic systems. Since then there are expectations of development and improvement of the management control systems. A specific component of the managerial control is the planning and the resource allocation. The planning and the resource allocation is closely related to activity based budgeting. This concept starts from the premise that the first step in achieving the goals is the understanding of the operational and financial resources mix necessary to achieve them. In financial terms, the revenues are input resources and the direct and indirect costs are outputs, the absorption or the resources utilization. Moreover, the information on current and future resources serves both as inputs and outputs for the budgeting process. The term "Resource allocation model” is used to describe the formula or the methods used by both business and 25 Woods, M (2008) The theory, history and practice of resource allocation models in UK universities. The Journal of Finance and Management in Colleges and Universities, 5(6), 139-155- „it is planning and the use of resources that universities have the gratest oppotunity to improve their efficiency and effectiveness” 34
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Descrierea CIP a Bibliotecii Naþio
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CUPRINS Introducere Capitolul 1. De
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Introducere Elaborarea şi furnizar
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Capitolul 1. Dezvoltarea unei strat
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creşterea eficienţei şi promovar
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Statul încurajează indivizii să
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Instituţiile publice de învăţă
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universităţii sunt cuantificaţi
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Ministerul Educaţiei, Instruirii
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Finanţarea globală a instituţiil
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2. Taxele de şcolarizare, ca princ
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Capitolul 2. Strategia şi planific
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Strategii de restructurare Strategi
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didactice Strategii cercetare ştii
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economică în elaborarea strategie
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prestări servicii, închirieri spa
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Capitolul 3. Rolul agenţiilor exec
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foarte puţine excepţii, măsurile
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necesităţile de finanţare a înv
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performanţele instituţionale care
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învăţământul preuniversitar 17
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industrială Agronomic 1,643 1,690
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IC1- Numărul cadrelor didactice un
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Criteriul recunoaşterii rezultatel
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Teme de casă 1. Influenţa indicat
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organizaţii din sectorul public pe
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aşa încât facultăţilor li se p
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a) Ore echivalente convenţionale d
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Coeficientul de diferenţiere a nor
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Încasări pe surse de provenienţ
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Decizia şi costurile în universit
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Principiul pragului de semnificaţi
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impozite, taxe şi vărsăminte asi
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acest sens, structura juridicică,
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Păstrarea structurilor patrimonial
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Amploarea problematicii managementu
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6. Auditul intern şi managementul
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Comitetele de audit şi organismele
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controlului şi a acordurilor de gu
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Definirea conceptului de value for
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Modul de formare-Managementul resurselor financiare - uefiscdi

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