The implementation of the integration of general and additional education of children is possible on the basis of the coordination of actions of all participants in the process, the complexity of approaches to issues of education and long-term. Integration enables educational institutions to meet modern requirements of education and upbringing, combine the efforts of different specialists to obtain a high-quality pedagogical result, and provide a wider range of activities. The Palace of Children's (Youth) Creativity of the Moskovsky District of St. Petersburg is ready for cooperation and offers its resources for additional education.
Martynova Marina Vladimirovna
Tikhonova Elena Vladimirovna,
methodologists of the methodological department
State budgetary institution of additional education
Palace of Children's (Youth) Creativity of the Moskovsky District of St. Petersburg
Additional education resources in the implementation of the educational component GEF.
In the Federal State Educational Standard of the second generation, special attention is paid to the issues of education, spiritual and moral development and socialization of the younger generation. The concept of spiritual and moral development and education of the individual, which is the basis of the Federal State Educational Standard, defines education as a pedagogically organized purposeful process of developing a student as a person, a citizen, mastering and accepting values, moral attitudes and moral norms of society. To implement the tasks set, the basic national values are determined, the ideal of the individual is described modern man, citizen of Russia.
The school remains the first and priority educational structure in solving the problems of upbringing and spiritual and moral development of children; it is the only social institution through which all citizens of Russia pass and which is an indicator of the value and moral state of society and the state. Second in a number of educational institutions for the implementation of the educational component of the Federal State Educational Standard can be considered institutions of additional education. The integration of basic and additional education through the organization of extracurricular activities of children becomes an important condition for the transition to a new educational standard.
The implementation of the integration of general and additional education of children is possible on the basis of the coordination of actions of all participants in the process, the complexity of approaches to issues of education and long-term. Integration enables educational institutions to meet modern requirements of education and upbringing, combine the efforts of different specialists to obtain a high-quality pedagogical result, and provide a wider range of activities. Specialists in the field of education note that the organizational mechanisms for such integration can be:
Development and implementation of joint programs of extracurricular activities in such forms as social design, collective creative affairs, actions and other forms of activity aimed at solving educational problems;
Cooperation of resources and exchange of resources between institutions of general and additional education for children (intellectual, personnel, information, financial, material and technical, etc.);
Provision of services (advisory, information, technical, etc.);
Experience exchange;
Joint examination of the quality of extracurricular activities.
As a result of this integration and maximum use of the resources of the system of additional education at educational institutions will have new prospects for development.
CurrentlyThe Palace of Children's (Youth) Creativity of the Moskovsky District of St. Petersburg is ready for cooperation and offers its resources:
Chapter " Distance learning"offers visitors to the website of the Palace video classes in artistic areas:
in perspective
Video materials on teaching specific artistic techniques are being prepared. These materials can be used by teachers in the classroom for visual and applied activities.
In the "Parents Club" section of the DD(Y)T website, parents can find useful information about the psychological characteristics of children, their development and much more:
All of the information resources listed above can be made available as brochures upon request of the leaders of interested organizations.
In the future, the Palace of Children's (Youth) Creativity of the Moskovsky district of St. Petersburg, within the framework of integration with the schools of the district, is planned to:
1. Expansion of activities commissioned by educational institutions:
Thus, the main task of teachers should be the maximum use of the resources of basic and additional education. By combining the joint efforts of teachers to create conditions for the spiritual and moral development and education of students, it will be possible to achieve the optimal result in the implementation of the Federal State Educational Standard.
Literature
The information environment of an educational institution cannot exist without a reliable repository of a wide variety of information. Such a repository in educational institutions is a school-wide server or server station, which includes several specialized servers that store all the information resources of an educational institution.
Unified information environment educational institution should be built in such a way that all subjects of the educational process can quickly obtain any data they need. In addition, the information must be structured and have different levels of access both via the Intranet and the Internet.
To do this, the information resources of the educational institution can be divided into five blocks in accordance with the types of activities within the school. This structure is shown in the diagram.
Information resources on educational activities are the most representative and voluminous in terms of information content (contain electronic educational materials in school educational areas: primary, basic and secondary levels of continuous secondary education, as well as electives, electives). These resources are focused on the introduction of active methods of self-learning, based on the information model of the organization of the educational process. This block (mostly) contains public access information.
Information resources on cultural and educational activities designed to promote the formation of information, environmental and screen culture of the student, his creative activity, high morality and tolerance. In methodological terms, this block is based on the work of the social informatics office and access to this information is not limited.
Resources for information and methodological activities of school teachers focused on the development of creative pedagogy at school. The functions of this block include the creation of electronic textbooks, the development of computer programs, the holding of teleconferences, the formation of a program and methodological fund. Access to resources included in this block is limited.
Information resources on scientific and productive activities are based on the work of the school science society and are responsible for acquiring the professional skills necessary for students to live and work in the information society. This block should include electronic library, formation of a media library, publishing, maintenance of the administrative system, work on the Internet.
Information resources on administrative and economic activities provide the formation and replication of various policy documents, automated planning of the educational process, work with class journals, analysis and ensuring the health of students, psychological and pedagogical diagnostics, etc.
In addition, this block stores legal information, reports and contracts, billing materials, decisions of various councils operating within the school, control materials, analytical reports, accounting documentation, materials of administrative and economic activities and other materials.
Another model of the content of the school server is also possible. It may include, for example, a management, information and statistical reference center.
Control center includes administrative and financial and economic blocks. In the administrative block, information is encoded, access to the functionality is limited. Blocks are made up of sections. The structure of the control center is shown in the diagram.
Information centre may include the following blocks:
basic education;
specialized education;
educational work;
family and school;
research and monitoring.
Reference and Statistical Center may include the following blocks:
administrative test papers(schedules, results);
databases (teachers, parents, staff);
dispatcher (schedule, work schedules, circles, sections);
planned activities, schedules;
competitions, competitions, olympiads and their results;
School Board information;
phone book and email addresses;
parent committee, board of trustees (decisions made);
results of educational activities (quarter, year, exam);
information about cooperation (responsible persons, telephone for communication).
In addition, the following resources can be placed on the Intranet of the educational institution:
my school (general information, schedule, action plan, circles, work schedules, etc.);
Bulletin board;
library (an annotated catalog of books on the school, district library, libraries of neighboring schools, an annotated catalog of video, audio, CD-resources, Internet resources);
information about the possibilities of continuing the education of children, obtaining additional education while studying at school, tests;
the regulatory framework for the activities of an educational institution, the main indicators of the school, information about the educational services of the school;
school magazine;
program and methodological documentation;
plans of events held with parents, reflection of the work of the Board of Trustees, etc.;
financial reports on extrabudgetary funds;
information about the labor market, employment opportunities during the period of study, professional orientation tests, etc.;
material and technical base of OS (inventory results);
forms statistical reporting, reporting itself;
information for teachers on certification (consultations, schedules, forms, conditions, requirements);
information about teaching staff;
personal files of students;
"My neighborhood" (district, city, etc. - general information, events, contacts, etc.).
The main resource for effective education is teaching staff. The quality of their training, the correctly chosen system of stimulating their work (not only material), working conditions, prestige, competitiveness, desire for self-realization. The effectiveness of the professional activity of the teaching staff is determined by the level of pedagogical culture of its members, the nature of interpersonal relations, the understanding of collective and individual responsibility, the degree of organization and cooperation.
Factors that determine the effectiveness of the quality of education:
1. the quality of teaching programs, methods, teaching aids;
2. the structure of the educational organization;
3. models of education in the organization;
4. the presence of a self-development mechanism;
5. scientific base;
6. Techniques and skilled management professionals.
For practical implementation effective use of the resources of an educational organization, it is necessary to take into account a number of factors:
1. Regulation of activities (the establishment of unambiguous rules of conduct in the framework of educational activities). For teaching staff, these are, first of all, technologies for the implementation of educational programs. Sometimes regulatory documents (regulations of processes, regulations on divisions, job descriptions) adopted by the company are ineffective. The reasons for this are not the structured system of activity regulation and, in particular, educational programs. Many regulations become outdated and become irrelevant, and some processes are overly regulated and delay the necessary changes. That is why it is necessary to create a system of activity regulation and to do it most effectively on the basis of a process approach. If you formalize the processes and fix the boundaries of responsibility for the execution of the process through the creation of process regulations, then the effectiveness of the process can be increased.
2. Rules (method of regulation; models of behavior officially fixed in regulatory documents, performance standards, compliance with which is controlled, and violation is punished).
3. Subjects of pedagogical activity - pedagogical workers, parents, guardians and persons replacing them, performing educational and educational functions. To regulate the activities of subjects, organizational documents are usually used: educational and educational programs, job descriptions, regulations on divisions, programs for the development of public organizations.
4. Curricula - officially approved documents reflecting the content and level of development of competencies and implemented in educational organizations of various types.
5. Traditions - unofficial and, as a rule, not fixed, but strictly observed patterns of behavior, the following of which is controlled by the employees of the organization, and their violation is condemned. Employees of the organization who take an active part in the preservation, dissemination and control over the implementation of norms become its leaders (formal or informal).
6. Organization of activity processes are parts of the activity during which the subjects organize the educational process using resources. To regulate the activities of processes are used regulations(regulations on the direction of activities, programs, guidelines and etc.).
7. Technological instruction for technical personnel - an instruction that establishes the requirements for the implementation of organizational procedures. In the instruction, more deeply than in the operating regulations, the ways of performing the actions (performance technology) that the performer must perform to obtain the desired result are revealed. For example, the actions list that the performer fills out the examination sheet, record book, etc., and the technological instructions will disclose how he should fill it out (what data and in what sequence he should enter in certain fields of the form).
8. Synergy - means giving the activities of all members a single focus, striving for a common goal and effective use the overall potential of the organization. For example, chronic underfunding of education, insufficient professional level of staff, hiring an employee who is incompatible with the team can affect the effectiveness of the use of resources. Resources in any educational organization are closely interconnected and complement each other.
To successfully unleash the potential of synergy, a number of conditions must be taken into account:
1. concentration and massive use of previously dispersed resources;
2. increasing the coherence and coordination of the actions of the parts of the educational organization.
3. consistency and direction towards the desired result;
4. increasing the productivity of some participants due to the effect of the presence of others;
5. modularity of parts;
6. attractiveness of the set goal and good organization (as a process);
7. thorough knowledge of the capabilities of employees, the psychological climate in the team;
8. thoughtful motivation.
External evaluation allows you to highlight the signs of the efficiency of using the resources of an educational organization:
1. Positive reviews employers;
2. Low Interest employment of graduates not in specialties;
4. Successful state licensing and accreditation of educational activities;
5. Availability of confirming quality certificates (One Hundred Best Educational Institutions of Russia, STO quality mark);
6. Investment attractiveness (Social partnership, creation of resource centers and retraining centers for specialists);
7. State prizes and awards;
8. Recognition of certificates and diplomas of NGOs outside the region and the state.
Internal assessment of the effectiveness of the use of resources of an educational organization:
1. Staff stability;
2. High level positive team motivation;
3. High percent re-certified and certified teachers, teachers with a scientific degree who have completed an internship at the enterprise, etc.;
4. The best pedagogical experience is regularly summarized and broadcast;
5. Effective use of modern educational technologies, including ICT technologies;
6. Attracting the best specialists from production to review programs and graduation projects?
7. A well-thought-out and flexible system of stimulating employees of an educational organization for performance;
8. The material and technical equipment complies with the requirements for the implementation of the Federal State Educational Standard and the Bologna process.
Charter of the educational institution, decisions of the Council of the educational institution,
Orders and instructions of the head of the educational institution on specific issues ;
3. Ways of development and improvement of resource provision
The resources of the educational system are all that is directly involved in the educational process: labor resources education, information resources (textbooks, manuals, computer programs and other teaching aids), pedagogical technologies and know-how, capital resources(availability of premises for training, provision with teaching aids, computers, etc.) The extent to which these resources meet modern requirements, the level of technical and technological development of society, indicates their ability to influence the quality of the educational process. It is the resources and their quality characteristics largely determine the outcome of education.
Let us consider some proposals on the ways and development of the excellences of education.
In the process of adapting the activities of educational institutions to economic conditions countries, the following main areas for improving the financing of educational institutions can be distinguished:
Firstly, the transition to market relations has expanded the opportunities for educational institutions to attract extrabudgetary sources to support the educational process. Therefore, in the absence of proper budget financing educational institutions need to create and ensure such conditions that the funds earned by them remain at their disposal in full and provide greater independence in determining the directions for the use of these funds;
Secondly, to provide opportunities for financing educational institutions from budgets of various levels on the basis of standards. Normative financing of educational institutions is based on the “normative (per capita) principle”. This standard should include mainly current expenses: wages, training and administrative expenses, expenses for advanced training, maintenance and repair of equipment. Thus, target financing of educational institutions is preserved.
Thirdly, it is necessary to reduce the costs of the educational institution, achieving savings in resources. Plan economic work in an educational institution includes a set of organizational and practical measures for the rational and economic use of public funds, the mobilization of on-farm reserves, the reduction of non-production costs and losses, the improvement of financial discipline, and the tightening of control over the safety of financial and material and technical resources. These can be economical forms of organizing the educational process, attracting the resources of other organizations to the educational process, replacing expensive practical training sessions;
Thus, the overall flow of funding for an educational institution should include state orders, regional orders, orders from enterprises and individuals, income from scientific activities, income from the use of property..
To the fund of production and social development also includes revenue from the sale of surplus, obsolete and worn-out equipment and other material values, as well as funds transferred for the purposes of industrial and social development to the institution by other enterprises and organizations. Savings on material and equivalent costs, settlements with third parties and interest on loans.
In order to increase the level of efficiency in the use of material resources, public education institutions have been granted the right to sell to other enterprises, organizations and institutions, transfer, exchange, lease, provide for free for temporary use, or loan those on their balance sheet transport orders if they are worn out or obsolete.
Institutions of public education that have training and production workshops or educational facilities, in their economic activity can function either as a single training and production complex, or organize the work of their production units as independent business units. In the second case, each allocated structural department, subdivision, for example, school training and production workshops, acquire the rights of an independent organization.
In the new conditions of management of public education institutions, in order to improve the organizational forms and methods of managing the educational process, to strengthen the stimulating educational process, to strengthen the stimulating effect of economic factors on the effectiveness of this process, it is allowed to create training and production firms on a sectoral and intersectoral, regional and interregional basis, association and other rational forms of independent activity.
Moreover, for obtaining secondary education, a loan should be provided to everyone, and for obtaining higher education - on a competitive basis. If without a competition, then pay the full cost of tuition, about which a corresponding entry is made in the work book.
An interesting idea was put forward by Yu.V. Krupkov and deputy of the Moscow Duma I.M. Rukina, that the school should have special investment accounts along with budgetary and commercial accounts, which should be completely exempt from taxation.
In order to compile the implementation of the goals of prioritizing education, it is necessary to change the practice of budgeting. The operating budget and the target development budget should be separated. The functioning budget ensures the reproduction and preservation of existing educational institutions, and the development budget must provide the conditions under which a development step can be carried out.
Along with sustainable functioning, the creation of a new one should be purposefully carried out and equally consciously supported financially. It is necessary to distinguish between inertial motion financial flow departmental item-by-item spending, a kind of impersonal social-budgetary survival pension, which is infinite and allows spending any amount, and the logic of a conscious targeted solution of integral problems, which provides a step-by-step increase in the standard of living, the active formation of a healthy society
The budget should be based on a completely different principle than the one that is used today. It is necessary to go not on how much to spend on education, based on what has been achieved, but to focus on what specific intellectual and economic profit this or that educational institution will bring. This will be the effect of their social impact and the usefulness of the restructuring of society, which will be generated on the basis of the operation of these education systems.
On the basis of legislative acts, it is only possible to create mechanisms that slightly contribute to the demand for educated people, but only the people themselves can bring about useful social changes.
Conclusion
In a modern market economy, high quality education is one of the facts of a successful transformation process. Russian society. As the end result of the functioning of the educational system, the quality of education, on the one hand, determines the level of qualification of workers, their ability to adapt, mobility, professional suitability, functional literacy, which is necessary to improve the material base of society, and on the other hand, is the basis for the development of a universal human value system capable of to improve the spiritual structure of citizens.
In conditions modern economy education is seen as:
· Socio-economic organization with the whole architecture determined by many economic, social, ideological and cultural factors;
· A system that includes interdependent elements whose actions are subordinated to a single social goal. No element of the education system is capable of acting on its own, and each influences the others in a variety of ways.
The quality of education is the main criterion for evaluating education. The quality of education is evaluated by its consumer. Society is ultimately the main consumer of education.
It is necessary to distinguish between the quality of education as a set of consumer properties of an educational product that is evaluated by the consumer, and the quality of the education system, determined by its architecture, goals, objectives and the quality of various elements of the educational system. Therefore, the quality of education is not something that exists "inside" the system, but something what is produced by it.
To ensure production processes, various resources (potentials) are required: material and technical, labor, financial, etc. The following potentials are currently becoming of particular importance:
spiritual potential
intellectual potential
scientific and technical potential
information potential
ecological potential
The resources of any educational institution can be divided into explicit (good reputation and long history, tradition) and implicit (material and technical base, teaching staff, finance, legal support).
Resources are characterized by four components:
the nature of the educational institution, its stage life cycle, potential for adaptation, explicit resources and marketable assets.
To manage the quality of education means the right choice and implementation of mechanisms for effective impact on all elements of the education system, that is, what provides directly or indirectly the results of education. In order for management to be of high quality, there must be constant monitoring. The management of educational institutions is a planned, organized, scientifically based, systematic impact on the school staff in order to ensure its optimal functioning.
It is obvious that the improvement of the educational process, the increase in the efficiency of training qualified workers and specialists in educational institutions are directly dependent on the level of development of their material and technical base, its compliance with the requirements of modern market economy.
Material and technical base in the field of education– a set of material elements necessary for the functioning and development of an educational institution and the education system as a whole. It includes all the tangible assets assigned to educational institutions, intended for educational activities, to ensure the working and living conditions of students and teachers (Fig. 4).
Rice. 4. The structure of the material and technical base
All material resources of the institution have natural and value forms of expression, and depending on the characteristics of their functioning, they are divided into two groups: main and circulating.
Fixed assets they occupy the main place in the structure of the material and technical base and serve the educational and educational and production processes for a long time, transferring their cost in parts, as they wear out, to the product being produced. These include buildings where the educational process is directly taking place, buildings of auxiliary services, industrial purposes; educational and production equipment, vehicles, library fund, etc.
Legal regulation assigning property to an educational institution in operational management is carried out by the Civil Code Russian Federation.
In accordance with Art. 296 of the Civil Code, in relation to the property assigned to it on the right of operational management, within the limits established by law, in accordance with the objectives of its activities, the tasks of the owner and the purpose of the property, the right to own, use and dispose of it. At the same time, the institution is not entitled to alienate or otherwise dispose of the property assigned to it and property acquired at the expense of funds allocated to it according to the estimate.
Property, plant and equipment includes tangible assets with a useful life of more than 12 months, and the cost per unit at the date of acquisition is more than 50 times minimum size remuneration established by the current legislation.
Fixed assets are accounted for in kind and in cash.
Accounting with natural indicators carried out separately for each group of fixed assets. Cash accounting is carried out to determine the total value of fixed assets, their dynamics, structure, depreciation calculation, economic efficiency capital investments.
Unit of Accounting for Fixed Assets- an inventory object, which is an object with all fixtures and fittings or a separate structurally separate item designed to perform certain independent functions, or a separate complex of structurally articulated items that are a single whole, designed for a specific job.
A complex of structurally articulated objects - this is one or more items of the same or different purposes, having common fixtures and accessories, general control, mounted on the same foundation, as a result of which each item included in the complex can perform its functions only as part of the complex, and not independently. If one object has several parts with different terms of use, each such part is taken into account as an independent inventory object.
Fixed assets in educational institutions are reflected in accounting at their original cost, which includes the actual costs of their acquisition, construction and manufacture, including value added tax. For facilities built or purchased with funds from entrepreneurial activity, value added tax is subject to offset or reimbursement on a general basis.
Books, textbooks and other publications included in the library fund are accounted for at a nominal price, including the cost of their original binding. Expenses for the repair and restoration of books, including secondary binding, are not included in the increase in the cost of books and are written off to the corresponding expense items according to the estimate of income and expenses of the institution.
The fixed assets involved in the process of any production gradually lose their original characteristics due to their operation and natural wear.
Under wear and tear means the loss of their original qualities by the means of labor. At the same time, fixed assets undergo obsolescence(depreciation) - means of labor depreciate, lose value until they are physically worn out, until the end of their physical service life. Obsolescence comes in two forms:
1) machines of the same design are depreciating due to the reduction in the cost of their production in modern conditions;
2) old, physically fit machines and equipment depreciate due to the appearance of new, technically more advanced and productive machines.
Obsolescence is most clearly manifested in the case of computer technology. Purchased in the mid 90s. 20th century computers (with the 386th processor) are already hopelessly outdated.
Depreciation- the process of gradual transfer of the value of the means of production to the product produced. In the conditions of market relations, the value of depreciation increases the value of production costs and reduces the competitiveness of products, reduces the amount of profit. However, an underestimated share of deductions lengthens the turnover period of funds invested in the acquisition of fixed assets, leads to their aging and reduced competitiveness, loss of market positions.
AT commercial organizations the cost of fixed assets is paid off by accruing depreciation over the period of their beneficial use.Once the accrued depreciation reaches the level of the original (replacement) cost, further depreciation is terminated. However, this does not give the right to a budgetary institution to write off this fixed asset, since property is written off only if its further operation is impossible due to its physical condition.
AT budget institutions extremely rarely write off fixed assets even because of their obsolescence.
Depreciation of fixed assets is accrued in accordance with the Annual Depreciation Rates for fixed assets of institutions and organizations consisting of state budget and instructions on the procedure for determining and reflecting in accounting the depreciation of fixed assets of institutions and organizations that are on the state budget.
Depreciation (amortization) rates should be economically justified and aimed at timely reimbursement of fixed assets. When calculating them, it is important to correctly determine the economically viable life of fixed assets, taking into account the following factors:
P durability of fixed assets;
P obsolescence;
P long-term plans for technical re-equipment;
P equipment balance;
P upgrade opportunities and overhaul.
There are two types of physical wear:
Premovable physical wear, when repair costs are less than the value added of the facility;
Pfatal when the cost of fixing the defect exceeds the cost that would be added to the object. To determine the irremovable physical wear and tear, building elements are divided into long-term and quickly worn out. For each type of elements there are methods for calculating physical wear.
Moral obsolescence is also called functional depreciation - the object ceases to meet modern standards, in terms of its functional usefulness. For buildings, this manifests itself in outdated architecture, planning conveniences, volumes, engineering support (elevators, air conditioning), etc. For computer technology, it manifests itself in the inability to use modern software.
Functional wear can be removable and irremovable (the criteria are the same as for physical wear).
External (or economic) depreciation – this is a decrease in the value of a building due to a negative change in its external environment, due to economic, political or other external factors. The reasons for external wear and tear can be: the general decline of the territory on which the object is located; actions of the government, regional or local administration in the field of taxation, insurance; as well as changes in the market of employment, recreation, education.
An important factor, affecting the amount of external wear, is the proximity of the object to unattractive natural or artificial objects: swamps, sewage treatment plants, restaurants, gas stations, railway stations.
External depreciation is estimated most often from the analysis of paired sales in the real estate market of objects that are similar in characteristics, but located in a different external environment. External wear is usually irreparable.
In conditions of inflation, there is a need for periodic revaluation of fixed assets and determination of their replacement cost, corresponding to real economic circumstances. Recalculation indices differ by types of fixed assets, as well as depending on the timing of the creation, construction or acquisition of fixed assets.
Revolving funds, sometimes also referred to as an accounting term low-value and fast-wearing items, constitutes that part of the material base that is completely consumed during one production cycle, transferring its value completely and at a time to the product of labor. In fact, such a reduction of working capital to IBE is not entirely correct, since, in addition to revolving funds include inventories. Inventories include materials for educational purposes, food, household materials and stationery, fuel, medicines and dressings, feed and fodder, containers and other materials.
As part of low-value and fast-wearing items items with a useful life of less than 12 months are taken into account, regardless of their value; items with an acquisition value of not more than 50 minimum wages per unit.
All property values without fail must be kept in custody by officials appointed by order of the director, who monitor the safety of entrusted valuables and keep records of all changes. The change of persons responsible for the storage of property and material assets must be accompanied by an inventory and the preparation of acceptance certificates approved by the director.
Buildings and structures, classroom and office furniture, household inventory and equipment, fuel, household and Construction Materials and other valuables similar in purpose are, as a rule, in the custody of the head of the school's housekeeping or the assistant director for the economic part.
Educational equipment, devices, models, dummies, transparencies, films, laboratory glassware and accessories, printed materials, tools and fixtures, reagents and materials for educational purposes are kept by the persons who are entrusted with the management of classrooms, educational and experimental sites, masters, laboratory assistants, librarians.
The inventory number assigned to an item of fixed assets is retained by it for the entire period of stay in an educational institution. The numbers of inventory items retired or liquidated due to dilapidation should not be assigned to other newly incoming fixed assets.
There are various methods for assessing the property of enterprises. For budgetary educational institutions, as a rule, only the balance sheet method is used, that is, the total cost of material resources, reflected in balance sheet.
The property approach to assessing the value of an educational institution makes it possible to more accurately determine the actual value of an educational institution and includes:
P adjusted book value assets ( index method);
P asset method;
P substitution method (determining the cost of a new enterprise comparable in terms of functions);
P replacement cost method (construction of a complete analogue);
P salvage value method.
All these methods are engaged in the evaluation of the assets of an educational institution and its property complex and are used in determining the liquidation value of an educational institution, as well as in determining the necessary costs for the construction and commissioning of new institutions.
To calculate the current value of assets, the company's balance sheet data as of the valuation date is used. In this case, the following main stages are distinguished:
P verification (inventory on the date of assessment) and adjustment of balance sheet accounts is carried out in accordance with Guidelines on the inventory of property and financial obligations, approved by the Ministry of Finance of the Russian Federation on June 13, 1995;
P determination of the value of a land plot (two assessment options are used: determination standard cost (land tax multiplied by 200) and the definition market value);
P determination of the residual replacement cost of fixed assets;
P determination of the current value of other assets.
To assess the market value of a land plot under current use, the following information is required:
– title of ownership and registration data on land plot;
– physical characteristics of the site;
- data on the relationship of the site with the environment;
The following main methods are used to determine the full replacement cost of real estate objects.
1. Method of comparative unit. The current value chosen to calculate the unit of measure of the property being valued is multiplied by the number of units contained in the property being valued. Units can be: cube. m, sq. m, one seat, etc. There are relevant tables specific indicators the cost of various types of buildings and structures, for which it is possible to make an assessment.
2. An element-by-element method for calculating the value of a property (the method of breakdown into components) is to determine unit cost units of measurement of the object, based on elemental costs: for materials, labor, earthworks, installation and other works.
3. An estimate method for calculating the value of a real estate object consists in compiling object and summary estimates construction of this facility, as if it were being built again at current prices.
4. The index method of real estate appraisal consists in determining the replacement value of the appraised object by multiplying its book value by the corresponding index, in accordance with the Regulations on the procedure for revaluation of fixed assets (funds) of enterprises and organizations. Indices for the revaluation of fixed assets are periodically approved by the Government of the Russian Federation.
The appraisal of equipment of machines and mechanisms is carried out as an assessment of the residual replacement cost, based on the full replacement cost minus depreciation.
Full replacement cost is determined in one of the following ways:
P at the initial book value, taking into account revaluation indices;
P at replacement cost (at the cost of analogues);
P at exchange prices (plus transport costs).
Depreciation of equipment is best calculated for all three types of depreciation: physical, moral and economic.
Intangible assets– these are scientific and technical products, licenses, know-how, patents, highly qualified personnel, clientele, trademark, computer programs, etc. They are assessed using:
P cost approach (the cost is determined by the purchase and balance price, taking into account revaluation indices);
P income approach (calculates and discounts net income, which can give intangible asset in the respective market);
P market approach (the value is determined by the price of comparable assets sold on the market);
P comparison method - sales analysis.
Evaluation of construction in progress objects is carried out according to actual costs, taking into account the index of price changes for construction and installation works as of the date of evaluation.
Productive reserves are estimated at current prices, taking into account the costs of transportation and warehousing.
Evaluation of receivables begins with the compilation of a list of debtors, an analysis of the terms of repayment and the possibility of repayment of the debt. Further, the necessary reminders are made, and the corresponding claims are filed, or the debts are written off as uncollectible.
Directly accounts receivable is estimated by the ratio of future payments on debts to their current value, i.e. by discounting costs. Discounting costs - bringing future costs to the current period, establishing today's equivalent of the amount paid in the future. Modern value the future amount is determined using a discount factor that depends on the norm bank interest and term, period of discounting.
Investments may include securities invested in the authorized capital of other enterprises, in real estate. Investments are valued based on market value at the date of valuation.
Cash in a foreign currency account are valued at the exchange rate on the date of valuation.
As a result of the operations described above, it is possible to obtain an estimate of the actual value of the educational institution.
At the end of the section, we emphasize that the material and technical base is the basis of the education system, without the improvement of which it is impossible to ensure its transition to a qualitatively new level of development that meets the requirements of the modern economy and the task of industrial growth.
