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Modul de formare-Managementul resurselor financiare - uefiscdi

Modul de formare-Managementul resurselor financiare - uefiscdi

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Proceeds by consi<strong>de</strong>ring<br />

their sources of origin<br />

- Own revenues for core activity (76%)<br />

- Revenues from research (4%)<br />

- Budget allocations for special purpose (15%)<br />

- The hostels and canteens own revenues (3%)<br />

- Revenues from self-financed activities (0.5%)<br />

- Revenues from external funding grants (1.5%)<br />

The cost execution, in the<br />

functional structure<br />

- Expenses for core activity (73%)<br />

- Expenses for scientific research (3%)<br />

- Expenses from budget allocations to special<br />

purpose (19%)<br />

- Expenses of self-financed activities (1%)<br />

- Expenses for hostels and canteens (3%)<br />

- Costs of external funds (1%)<br />

The cost execution, in<br />

economic structure<br />

- Personnel expenses (59%)<br />

- Expenses on goods and services (7%)<br />

- Expenses for scholarships (3%)<br />

- Expenses on capital investments (30%)<br />

- Costs of external funds (1%)<br />

References<br />

Dincă G., Korka M. , "Finanţarea învăţământului superior. Tendinţe actuale", Ed. RAO,<br />

Bucureşti, 2001;<br />

Prowle şi Morgan quoted by Margaret Woods in The Theory, History and Practice of Resource<br />

Allocation Mo<strong>de</strong>ls in UK Universities;<br />

Report on the implementation of revenue and expenditure budget for 2008-2009, Universitatea<br />

"Lucian Blaga" from Sibiu;<br />

Woods, M (2008) The theory, history and practice of resource allocation mo<strong>de</strong>ls în UK<br />

universities. The Journal of Finance and Management în Colleges and Universities, 5(6), 139-<br />

155.<br />

43

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