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Comparative cost analysis implementation of educational programs of higher education

https://doi.org/10.34020/1993-4386-2025-1-119-127

Abstract

The subject of the research in the article is the factors influencing the formation of the cost of educational programs in educational institutions of higher education. A comparative analysis of the cost of educational programs at Russian universities has shown that the cost of tuition depends on the profile of the educational program, the status of the university, the level of training, and the future salaries of graduates. Practical recommendations are given to educational organizations that, on the one hand, seek to increase extra–budgetary incomes from students studying on a fee-based basis by increasing their number, and on the other hand, to maintain demand for paid places. The conducted research may be of interest to educational program developers, university administrative services, and educational authorities.

About the Authors

T. Osipova
National Research Tomsk State University
Russian Federation

Tatiana Y. Osipova – PhD in Economics, Associate Professor of Finance and Accounting at the Institute of Economics and Management

Tomsk



A. Tarasova
National Research Tomsk State University
Russian Federation

Arina E. Tarasova – 1st year Master's student at the Institute of Economics and Management

Tomsk



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For citations:


Osipova T., Tarasova A. Comparative cost analysis implementation of educational programs of higher education. Siberian Financial School. 2025;(1):119-127. (In Russ.) https://doi.org/10.34020/1993-4386-2025-1-119-127

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ISSN 1993-4386 (Print)