No abstract

Aim. The work aimed to form a classification of methods for assessing the financial sustainability of higher education institutions applicable to state (municipal) institutions.Tasks. The work was performed to demonstrate the historical development of methods for assessing the financial sustainability of the organizations under consideration; present the main classifications of these methods, and identify their disadvantages; to characterize the methods for assessing financial sustainability, which can be used by an educational institution of higher education.Methods. For the formation of classifications of methods for assessing financial sustainability, scientific and practical materials of Russian and international researchers and other interested parties (representatives of execution authority, consulting organizations) were used. General scientific research methods are applied, as well as correlation analysis for the purpose of comparative analysis of methods for assessing the financial sustainability of higher education organizations.Results. The technique for assessing financial sustainability has been developed for almost a century. The classifications of this technique formed by various researchers are universal and do not take into account the industry factor, as well as the organizational and legal form, which makes it difficult to use them in relation to certain organizations. As a result, the development of this methodology for the educational organization of higher education is required. The article proposes the author’s classification of methods for assessing the financial sustainability of such an organization, applicable to state (municipal) institutions. Based on the data of 48 higher education institutions with the organizational and legal form of a state institution, a correlation analysis was performed in order to determine the relationship between the methods used to assess financial sustainability, as well as the correctness of the classification created by the author.Conclusions. Methods for assessing the financial sustainability of higher education institutions can be divided according to the number of variables used; the nature of the data required for this assessment; incorporation into larger evaluation techniques. The criteria listed are taken into account in the author’s three-level classification of methods for assessing the financial stability of an educational institution of higher education. The correlation analysis revealed a weak relationship between the evaluation methods included in different groups.

The results of the activities of higher education are determined by the quantitative and qualitative indicators of the graduation of specialists. During the period of macroeconomic instability, the success of the functioning of higher education institutions depends on several conditions, including the provision of financial resources and financial stability in the market of educational services. Based on the open data of the international university ranking (Round University Rankings) for the period 2017 - 2021 for 39 Russian state universities, using economic and mathematical methods, correlation analysis and data processing were carried out using the Chaddock scale tools. The study's findings demonstrated the degree to which internal factors impacting higher education institutions' financial stability are significant in relation to the major categories of operations. The scientific significance lies in the establishment of a correlation between the indicators chosen for the study, characterizing the results of the work of Russian universities in the main types of activities (educational, scientific and international) and the financial stability of higher education organizations, and determining on this basis the Coefficients showing the closeness of the relationship between them for each of the indicators, as well as average values (indicators) for the types of activities presented.

1 As a model of the simplest nonlinear scatterer it is often used dipoles or loops loaded on nonlinear elements.