The methodology for calculating baseline indicators for budgeting expenditures of budgetary institutions: the case of Ukraine

The theoretical bases of optimization of budgetary expenditures in the field of educational services and health care are presented in this article. The research of known methods of calculations for the estimation of state higher educational establishments and institutions of protection with the use of generally accepted average production indicators, as the average annual number of students and the average annual number of beds, as well as the norms of expenditures on the named calculations, have been carried out. It is proposed to improve the methodology of calculating baseline indicators on the basis of generalized shortcomings of known approaches to the estimate on the basis of weighted and exponential averages at the stage of its planning by a budget institution, which allows to significantly reduce the risks of failures of financial provision of the service provision by the subjects of the budget sphere, as well as to achieve budget savings of funds. The use of recommended approaches to calculating outgoing calculations when formulating estimates in the overwhelming majority does not require additional accounting procedures and documentation, however, from an organizational point of view, it requires strict sequence and performance of a number of preparatory work. Calculation of recommended indicators is provided on the example of 2017 statistical data.