Work

Budget Estimate Preparation in Financially Autonomous Higher Education Institutions: Aligning Normative Funding With the Academic Year Calendar

Year: 2026

Type: article

Abstract: The thesis compares the practice of drafting budget estimates in financially autonomous state higher education institutions with the formula funding mechanism and the academic calendar. Using the tuition-fee estimates of the Tashkent University of Information Technologies named after Muhammad al-Khwarizmi, it identifies systematic overstatement of planned figures and a timing mismatch between quarterly expenditure and revenue. An estimate procedure that starts from enrolment and revenue forecasts, together with a fee collection coefficient, is proposed.

Source: Zenodo (CERN European Organization for Nuclear Research)

DOI: 10.5281/zenodo.24068478

Author: Norquchqorov Abdulaziz Ziyodulla ugli

Institution: Tashkent State University of Economics

Language: English

Topic: Higher Education Governance and Development

Subfield: Education

Field: Social Sciences

Domain: Social Sciences

Open Access status: green

OpenAlex ID: W7225616365

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