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позволяет добиваться предприятию конкурентных преимуществ в буду-

щем [5].

Таким образом, сущность стратегического управления – это формирование и реализация стратегии развития предприятия с помощью непрерывного контроля и оценки происходящих изменений в его деятельности. Цель стратегического управления – поддержание способности к выживанию и эффективному функционированию предприятия в условиях конкурентной среды.

Основными функциями стратегического управления являются следующие:

–планирование стратегий;

–организация выполнения стратегических планов;

–координация действий по реализации стратегических планов;

–контроль за процессом выполнения стратегий [4].

Одной из важнейших функций стратегического управления предприятием является стратегическое планирование.

Термин «стратегическое планирование» появился в 70-е годы прошлого века в работах западных экономистов. В советской экономике использовался термин «долгосрочное перспективное планирование». Эти термины принципиально различались [1].

Основным подходом при долгосрочном планировании являлась разработка плановых заданий «от достигнутого». При этом учитывались имеющиеся ресурсы. Считалось, что внешняя среда практически не меняется. Основное внимание уделялось анализу внутренних возможностей предприятия. Совсем не учитывалось, какое количество продукции будет куплено и по какой цене. Такие вопросы в условиях нерыночной экономики не ставились.

Стратегическое планирование характерно для деятельности организаций, работающих в рыночных условиях. Основой разработки стратегического плана является анализ перспектив развития предприятия с учетом изменений внешней среды, в которой оно функционирует [3].

Важнейшим элементом этого анализа является определение позиции предприятия в конкурентной борьбе за рынки сбыта своей продукции. На основе такого анализа формируются отдельные направления производственно-хозяйственной деятельности и выбираются стратегии достижения целей.

Долгосрочный и годовой планы организации предполагают планирование выбранных направлений развития организации. В рамках страте-

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гического планирования решаются вопросы о том, какие новые направления следует развивать, а какие из существующих направлений ликвидировать. Стратегическое планирование направлено на приспособление деятельности предприятия к постоянно меняющимся условиям внешней среды и на извлечение выгод из новых возможностей.

Для достижения успеха стратегические решения разных уровней должны быть согласованы и тесно увязаны между собой. Единство стратегических планов предприятия достигается путем объединения стратегий структурных подразделений.

Стратегический план не гарантирует его обязательного успешного выполнения. Процесс стратегического управления должен включать создание необходимых условий для осуществления стратегических планов и программ. Таким образом, процесс стратегического управления должен обеспечить формирование сильной организационной структуры, разработку системы мотивации, совершенствование структуры управления.

Список литературы

1.Аверин В.И., Магданов П.В. Очерки по теории стратегического управления: учеб.-метод. пособие / Перм. ун-т. – Пермь, 2001. – 58 с.

2.Винокуров В.А. Управление развитием рыночных возможностей предприятия (качество управления, системная организация, оценка, стратегическое планирование): учеб. пособие / ООО «Благовест-В». – М., 2007. – 200 с.

3.Косачев А.П. Об оптимальном управлении долгосрочным развитием компании [Электронный ресурс] // Общество и экономика. – 2009. –

№7. – С. 150–164. – URL: http://www.ebiblioteka.ru.

4.Козлов А.В. Стратегическое и оперативное управление [Элек-

тронный ресурс]. – URL: http://www.vneshmarket.ru/content/ document_r_73F17413-AEOF-465A-B747-9D77.

5.Стратегический менеджмент, стратегическое управление [Элек-

тронный ресурс]. – URL: http://www.st.greenlight5.com/st21.htm.

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СЕКЦИЯ III.

ТЕОРИЯ И ПРАКТИКА ИННОВАЦИОННОЙ ЭКОНОМИКИ

V.B. Bineva

University «Prof. Dr. Asen Zlatarov»

Burgas, Republic of Bulgaria

ECONOMIC AND ECOLOGY

The thesis is designed to present the author position of environment protection. It is described that the environmental mind development isn’t enough but the strict economic and administrative state measures are necessary.

Keywords: environment, mind, measures, state.

The global character of ecological crisis is the fact with serious socialeconomic consequences in the beginning of 21st century. It imposes a new ecological thinking, a new vision over the global economical priorities, a complex approach which settles problems at all levels.

On the theme economic and ecology are made multiple publications, counting much more areas’ problems. Neither of these considered questions could be discussed separately, they are closely dependent from one another and overflow one to the other. Naturally at the base of social-economical consequences stand first of add the business organizations and in particular people who managing them. The problems are already connected not only with relationships between species and environment but also between social society and environment [4].

The association of ecology with economical problems regularly enlarges the limits of its science researches. “Alterations have established over the determination a subject of ecology. From specific biology science that concerns with the structures and the biosphere functions, today its object reflects over all particular sciences. In this sense up-to-date ecology has no boundaries, it is integral, synthesis science, which have not only natural science but social character. Commonalty progress and management, today, requires and management the biosphere. Therefore the last is followed its natural course and stand part of the social management. For that reason it is logical the defined

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the ecological object as a science for the structure, the functions and the management of ecological environment” [3, p. 286].

The environment protection has a lot of dimensions. These dimensions are integrated from only one purpose, namely stable development insurance. Exclusive excite interest have the Keynes words that if one free society couldn’t help a lot of people who are poor, so it couldn’t rescue a few, who are rich. Leading principle in that case is development, which not withdraws the potentiality for existence and prosperity from the next generations, too. Prosperity, which is achievable without destruction persistent vital limens on environment, social, economical systems and processes [2].

It is known that there exist a contradiction between economic growth and the environment. The basic economics’ problems in an environment protection process follow as from the narrow-mindedness resources over environment, so and to striving for less extra expenditure of finance-investment resources. Origin questions are: Whether this contradiction is solvable? And even more could it be solved through economical and political mechanisms?

Problem areas are: energetics, transport, agriculture, over-density of population, poverty etc. [5]. Damages which are caused are counted though approximately. Today, the climate changes are so serious that the World banc in its report from 2012 for the world social and economical development to the next 50 years, indicate economic consequences of the global warm weather for a variety of states [6]. Hence the question is the following: Are we rich enough to cope with necessary seriousness to the averting and the elimination of the caused damages to the environment?

The perspectives, offered from different authors are connected first of all with environment consciousness’ building in society. “The environment could be saved only if the citizens every day and directly are interested in its safeguarding…” [1, p. 105]. For this reason it is proclaimed increase environmental literacy, perception of new environment conceptions and incorporation everybody at a world movement to nature safeguarding. But whether it is enough?

To develop social environment consciousness is important but to cope with the environment problems of today is necessary, according to the author, to apply the principal of causality. According to this principal all the expenses ought to be paid from these who did them. It has both social and economical effect. Inevitably it requires making preliminary administrative and legislative anti-market measures.

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At this moment there are offered different political decisions. They are partial and are undertaken only when there is no other alternative. It is true, the anti-market measures, which proclaim to be as less desirable so more difficult applicable. The reason is that these measures could be changed depending on political correlation of the power. All the same environment politics could not be accomplished without economic pressures and stimulus. As an economic instrument capacity of environment politic they possess two main functions:

–to increase returns in the state budget;

–to have influence on business organizations’ behavior in direction greening.

The effects could be both direct and indirect and to stimulate economic restructuring towards rational nature conservation.

The best version is over-making the most of marginal value system. The problem of its using is to bridge over manners describing these marginal values. They ought to be set up so as not to burden with unduly business organizations and the population itself. At the same time, to formulate their ecological culture and a sense of responsibility to environment. These will bring along reducing of the consumption and respectively will reduce the production of goods which are not ecologic and in one long-term plan without need to be regulated by a statute law.

In conclusion, we could say that today is absolutely binding in case of making economic decisions to take into consideration urgent needs when we bridge over environmental problems. Otherwise it could be late to invest the huge financial recourses for rescue the sunk to the bottom world economic.

References

1.Ionova I. Economic Choices. Principles and Problems / St. George Pobedonosez. – Sofia, 1999.

2.Ionova I. Riches, Poverty, Sustainable Development // Annual Assen Zlatarov University. – Burgas, 2011. – Vol. ХL (2). – С. 84–89.

3.Kaprieva М. Philosophy and Ecology // Ecology`92 Third International Symposium / The Bulgarian Union of Scientists. – Burgas, 1992. – Vol. 1. – P. 285–290.

4.Kaprieva М. Phylosophical Problems of Ecology // Annual Assen Zlatarov University. – Burgas, 2009. – Vol. XXXVIII (2). – P. 64–69.

5.Hartmann G. Market Economy. Vol. 2. Bulvest–2000. – Sofia, 1992.

6.Climate change and the World Bank. – URL: http://climatechange.worldbank.org/overview (дата обращения: 17.30.2013).

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St. Petkova, A. Yanakieva, S. Bogoslovov

University «Prof. Dr. Asen Zlatarov»

Burgas, Republic of Bulgaria

KEY ASPECTS OF BUDGETING IN HIGHER EDUCATION

The current article reviews budgeting as a managerial process in the higher education institutions. The main aspects and the key moments of its development are illustrated in order solutions to be found to a number of financial problems in a dynamically changing market environment.

Keywords: budgeting process, universities, cost centers, activity base costing.

Introduction. The existence of higher education institutions in a dynamically changing economic environment forces a new approach in the structural organization of their financial managerial processes. National universities are no longer simply viewed as establishments that are financed by the national budget. Before them lies the question of sustaining an independent, stabile financial position. Every leader of such an institution seeks possibilities for increasing the financial productivity of academic activities while at the same time realizes the inevitable need for development and implementation of new financial processes to assist their accomplishment [1]. The approach to higher educational institutions may be similar to this to an enterprise which creates and sells an intellectual product. That is one way to stimulate its drive towards improvement of the quality of the educational services, while at the same time taking into consideration that, naturally, the whole process is accompanied by increasing costs and their inevitable restructuring. The correlation between the management and the process of budgeting in a university is the subject of the current study, while its aim is to present a new approach in the selection of financial instruments, which would support the restructuring of expenses.

Universities and their essential role. The budget of the universities is their financial plan, a numerical expression of their goals, and a complex evaluation of their resources and potential. Planning is an essential function as a part of the managerial process. The objectives of the university are set and strategies and plans for their realization are developed during the planning process. As an effect of the competition between universities, each of them should have a clearly established, economically founded plan for the desired future state of the spectrum of educational services offered and for specification of the steps for its achievement. Still, while the plan sets the most rational

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ways for achieving the goals, the budget provides the required financial resources for completing the specific tasks for attaining the ultimate results [5].

Currently, determining the student taxes is a matter of hated discussion in Bulgarian academic institutions. The state does not provide 100 per cent of the financing of national universities and, on the other hand, the available resources are far too restricted to be able to cover their expenses, which imposes a rethinking of the internal university method of planning and budget allocation. A new strategic approach is required in the distribution of responsibilities about financing the higher education and specifically for perfecting the methodic of its budgeting. The financing of academic institutions should be divided between the state and the private sector. Since budgeting is a process of forecasting future events of the life cycle of the university with a financial accent, that means that financial instruments for achieving optimal development and creating possibilities for averting negative financial results and provision of educational services should be sought.

Universities are the highest centers of education. They have a key role in the scientific, cultural, social and economic development of the country as a whole – supporting scientific, research and development and other kinds of creative and academic activities, broadening knowledge and mediating the development of international relations in the area. Academic institutions produce services which have huge importance for the qualification of the human labor potential necessary for the economic growth of the country. That is why their process of budgeting should be effective enough to secure the useful acquisition of national subsidies as well as to be able to fund itself. Besides national budgeting, there is potential for financing from the funds of the European Union – there are programs for development specifically aimed at supporting university initiatives. As a part of the delegation of autonomy to academic institutions, a restructuring of their financial management is necessary, which would aid their market behavior, similar to that of an economic enterprise, i.e. stimulating a new competitive financing of the educational, scientific, and, as a whole, academic activity [3].

Description of the academic process in the academic institutions. Although the specific steps of the budgeting process for each organization are different, it generally includes the following key points:

–development of a budgeting procedure and preparation of the budget;

–creation of the forecasting frame of the individual and of the overall

budgets;

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–creation of forecasts, discussions and amendments to the general budget and its allocation into subdivisions;

–systematic monitoring to identify deviations;

–measures to conduct correction – a monitoring system;

–budget approval and delegating the responsibility for its implementa-

tion.

The main stages of creating budgets being:

–development of strategic tasks;

–restructuring of the organizational structure;

–set-up of financial responsibility centers;

–introduction of a planning system.

The budgeting process in the area of educational services is characterized by some features related to determining strategic goals: securing both economic prosperity and financial viability of the academic institution through its management in market conditions; preservation and development of its scientific potential; structural transformation of the educational process in accordance to the requirements of the labor market; improvement of the quality of education as dictated by the theory of “Total Quality Management”.

Objectives of the budgetary management in an academic institution:

–developing of concepts for sustainable development of the university;

–planning of the economic financial activities for a given time period;

–optimization of resource allocation;

–coordination of the activities of different structural subdivisions;

–communication – heads of various levels should be acquainted with the budgeting indicators;

–motivation of heads of different structures for achieving the goals;

–monitoring and evaluation of their performance through budgetary regulations;

–optimization of incoming cash-flow;

–efficiency of the resources used [2].

Universities budget structure.

The university budget should be structured in the following areas: Operating budgets, Investment budgets, Forecast financial statements. The latter include a Revenue and expenditure budget, a Cash-flow budget and a Forecast cash-flow balance [6]. The Operating budgets include revenues and expenditures related to performance of educational services, scientific work as well as other production activities.

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The Forecast financial budget is based on operating budgets. It includes the planned income from educational, scientific and production activities, scheduled according to the plan of revenues and income by types of activities as well as the current expenses of the university and the expected financial results.

Investment budgets reflect the planned expenses of the university for attained fixed assets in priority areas, grouped by types of activity. The Investment budget is developed on the basis of separate investment programs.

The Cash-flow budget reflects the projected receipts and payments of cash in operating and investing activities, which requires the inclusion of a plan to attract financial resources. This document was developed on the basis of the Operating budget and the Investment budgets.

The Forecast balance allows the planned changes in the financial condition of the university at the end of the budget period to be assessed and to be expressed in the form of qualitative and quantitative financial indicators.

An Explanatory memo is attached to the basic budget documents which reveals benchmarks and assumptions used in compiling the Budget, and the accompanying description of the main parameters of the Budget and the analysis results.

In higher education, there are several levels of management.

1st level – The university as a whole. Includes the Operational and Financial budgets as well as the Investment one.

2nd level – Cost centers – activity base costing. Budgets of the centers consist of Operational and Financial budgets.

3rd level – Separate divisions and units. Include the operating budgets of individual departments [3].

The centers of financial responsibility are segments of the organization. They are being perceived as structural units in academic institutions, performing a set of operations and being able to influence the financial performance. In general we have the following divisions:

Center for costs Center for revenue

Profit center (responsible for costs and revenues)

Investment center (responsible for investments, costs and revenues) [1, 4]. Each head of the respective center has administrative rights and finan-

cial autonomy and is responsible for the decisions taken, according to his competence and financial decisions. These divisions that ensure the functioning of the University and bring no immediate revenue belong to the Centers for costs.

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As centers of revenue may be considered the departments providing educational services for producing professionals and the academic departments that are contracted for research and academic services. It is these departments and research departments that provide the main tributary of budgetary and extrabudgetary funds in an academic institution. One of the main tasks when developing a complex budgeting system using the systematic method seems to be securing financing for the advancement of universities. Figure presents an illustration of the formation of such a budget [2].

Fig. Development of a complex budgetary system according to the systematic method

Conclusion. Budgeting as a way of management in any organization is related to the necessity of designing and detailed planning of a number of major financial problems in the short and longer term. The very definition of the activities related to setting an annual budget require continuity and consistency in its preparation, which allows efficient achievement of the financial goals and leads to the solution of the tasks facing the university. Increased autonomy of the universities leads to higher responsibility for the management for more efficient allocation of resources and for seeking new ways to increase them. Therefore, the efficiency in the budgeting process is a powerful “financial

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