FINANCING PRE-UNIVERSITY EDUCATION. STUDY ON THE BASIS OF COST PER PUPIL/PRESCHOOLER - CASE STUDY

Abstract

The study analyzes the expenses for education in Romania compared to other EU countries, providing useful reference points to improve the financial management, providing also a punctual analysis of the evolution of the budget proper to the pre-university educational institutions. We will compare the assigned amount based on the cost per pupil/preschooler and the requirements resulting from the budgetary implementation data. At the same time, the study generates a series of challenges concerning the financial management that the educational institution experienced during this period, offering solutions for carrying out an activity under normal conditions.

Keywords

• Financial management
• Public institution
• Budget
• Budget system
• Cost