The Model of Financial Calculations in the Network Form of Educational Programs Implementation

The law “On Education in the Russian Federation” of December 29, 2012 is to provide the possibility of creating educational programs in the network form. However, today there is no regulatory base for the methodological explanation of the financial calculations between organizations that are using educational programs in the network form. The situation is made worse despite the transition to the normative per capita financing of educational institutions. Most of the universities have not proceeded to normative distribution of incoming funds yet and are still using so-called “expensive” methods that help to determine the main articles of incoming funds spending (first of all – the wage fund of the faculty staff). In this paper we propose to extend the previously developed method for the wage funds formation of the faculty staff that is based on determining the proportions of structural units in the educational process implementation, in the case of network form of educational programs. In this case, the key parameter determining such proportions is a complexity of the curriculum, expressed in the credit units. The paper also provides a method of calculating the labor-intensive rates of the different components of curriculum network of educational programs. The developed method of conducting financial settlements between institutions-participants of the network form educational programs is to take into account the particular features of the specific educational program, the complexity of educational process organization, etc. Moreover, this method is a logical continuation of the normative per capita financing system of educational organizations and it promotes the conditions for the curriculum process optimizations and the optimal options of the educational process planning system for network participants.