Financial and economic aspects of management of institutions of general secondary education in Ukraine during the conditions of war

Abstract

The article examines the financial and economic aspects of the management of institutions of general secondary education in the conditions of war. The peculiarities of international support and financing of the Ukrainian secondary school in the conditions of the active phase of the full-scale armed aggression of the Russian Federation against Ukraine are considered. The relevance of the research topic is due to the need to ensure the fundamental right of Ukrainian citizens to receive general secondary education, to organize the continuity of the educational process in times of war, which requires the attraction of additional sources of funding to solve urgent problems characteristic of martial law, in particular: creating safe conditions for learning, restoring damaged and rebuilding destroyed school infrastructure, creating safe transport routes, arranging bomb shelters, developing distance learning programs introduction of mobile schools. The cost indicators of destroyed and damaged as a result of hostilities assets in the field of general secondary education are characterized. The expenditures of budgets of different levels for general secondary education are systematized and compared. The paper uses scientific research methods, namely: the method of problematic search (identification of problematic issues, gaps, contradictions), the method of comparison, synthesis, and ranking of material. It is recommended that the heads of general secondary education institutions diversify the attracted financial resources from domestic partners and international organizations, increase the efficiency of use of funds by introducing the latest mechanisms for managing financial resources in educational institutions, and use the best practices of developed countries in school and human capital management. Attention is focused on the need to strengthen control over the expediency of using financial resources by public authorities and public organizations in order to prevent corruption.