APPLICATION OF THE PROCESS COST MODEL TO INCREASE THE EFFICIENCY OF THE ACTIVITY OF THE GENERAL EDUCATIONAL INSTITUTION

Abstract

The effectiveness of any educational institution depends on the degree of satisfaction with the quality of educational services provided. The epidemiological situation that has developed over the past two years in all countries has also affected school education. Not all institutions were ready for a sharp transition to blended learning using distance technologies. The introduction of elements of the quality economy along with the quality management system in educational institutions will allow more "flexible" response to external changes and take into account unnecessary costs. The purpose of the work is to show the practical application of the process cost model in conjunction with risk-based thinking on the example of the process "Organization of blended learning using distance technologies" in a general education institution as a tool to increase the economy and reduce losses. The following methodology was applied: process approach, process cost model, risk-based thinking. The presented approaches can be used in various educational institutions in any process. The following results were obtained for the process "Organization of blended learning using distance technologies": the stages of the process were determined, the cost of each stage of the process was estimated and its effectiveness was calculated at the time of the start of distance learning; the most significant risks in the process under consideration are identified, their economic assessment is given; proposed measures to improve the efficiency of the process and measures to prevent the occurrence of risks in the implementation of the process. Due to the weak implementation of quality management systems in educational institutions and the lack of practical experience in applying the process cost model, the presented results of the work are relevant.