THE SCIENTIFIC METHODOLOGICAL APPROACH TO BUDGETING MARKETING IN EDUCATIONAL SERVICES

Abstract

This article estimates the approaches to organizing the process of planning and budgeting of marketing in the sphere of educational services.  In the course of the study the analysis of the state and peculiarities of modernization and reforming in the sphere of education was carried out, and organizational and methodological aspects of the organization of planning and budgeting of educational marketing were highlighted. It is noted that when selecting and developing approaches to budgeting marketing in the sphere of educational services it is necessary to rely on performance and efficiency indicators of educational marketing, which will provide a competitive environment and reveal the feasibility and rationality of budgeting marketing in the sphere of educational services. As a result of the research the application of scientific and methodical approach to planning and budgeting of marketing in the sphere of educational services is proposed, the distinctive feature of which is the provision that financial support and costing of marketing expenses should be supported and justified by specific goals and objectives of the educational marketing program, which is regulated at the level of financial responsibility centers and has part of state funding and part of self-financing. At the end of the research, the vector of necessary decisions in the sphere of educational reforms in the part of organization of the process of planning and budgeting of marketing activity of educational organizations has been developed.