Abstract. The paper develops and substantiates the methods for formation and calculation of financial indicators of educational services commercialization to be applied in Ukrainian higher education agrarian institutions to assess their financial stability and competitiveness level. The model of the institution competitiveness criteria dependence on the influence factors was offered and the list of additional services which can be commercialized was drawn up. The international and domestic experience in institutions financing sources was analyzed along with financial indicators considering education level for different countries, formation of modern methods and sources of Ukrainian higher education agrarian institutions, general and special funds income and expenditure sources including R&D funding, factors influencing the competitiveness level. The dynamics of changes in revenues from educational services in Ukrainian higher education agrarian institutions in 2019—2021 by funding sources based on the data of their estimates was determined. The results of commercialization financial indicators calculations were given in the paper. General scientific methods were applied during the research including empirical level methods (calculation, comparison), theoretical level (analysis, generalization, modeling); data from literature sources; data on the staff salary fund, data on revenues from educational services and data on expenditures on educational services from various sources of funding for agrarian institutions. Factors influencing the competitiveness level were identified. These include sources of funding, educational services quality, innovative development, human resources, international activities, cooperation with employers, branding, additional services. The main criteria of competitiveness such as image (reputation) of the institution, financial stability, contingent, number of employees in the specialty were established. A system of indicators that determine the level of higher education agrarian institution stability was drawn up.
Keywords: higher education agrarian institution, competitiveness, educational services, financial indicators of commercialization, financial stability.
JEL Classification I22
Formulas: 0; fig.: 1; tabl.: 4; bibl.: 16.