THEORETICAL AND METHODOLOGICAL FOUNDATIONS FOR THE FORMATION OF A WAGE FUND WITH STANDARD-PER CAPITA FINANCE OF SPORTS TRAINING IN STATE (MUNICIPAL) INSTITUTIONS
УДК 331.214: 34.09: 796.062
Abstract
The authors attempted to develop a methodology for calculating the wage fund (hereinafter — WF) in organizations within the sports training system (hereinafter — OSTS, institution) based on the principle of standard per capita financing. The current regulatory legal acts contain general, non-detailed references to the components of the WF. This makes it impossible to implement the standard per capita approach within the FTSS. The imperfection of regional procedures for calculating standard costs in terms of the payroll of coaching and instructional staff (hereinafter — OT1) and the payroll of administrative, economic, other and service personnel (hereinafter — OT2) reduces the beneficial impact of the activities of the OSTS in regional public-law entities. The authors' proposed methodology for calculating the amount of funding for OT1 is based on the principle of performance management, where the amount of funding directly depends on the composition of groups, the stage of athletic training, and a number of other factors, including work in rural areas, work with individuals with disabilities, and the right to use status designations (Olympic, Paralympic, and Deaflympic reserves). The authors also proposed a method for calculating the OT2 indicator that takes into account the costs of supporting personnel, whether or not they have their own premises. Ignoring this component in the subsidy calculation methodology requires allocating additional funds to pay support staff maintaining the facility. The use of the developed methodology for calculating the payroll increases the accuracy and correctness of the allocated amounts of funds for remuneration of persons involved in the preparation of the sports reserve, which improves the quality of regulation of their labor.
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