THE CONCEPT AND SIGNIFICANCE OF FIXED ASSETS IN THE ACTIVITIES OF PRIVATE EDUCATIONAL INSTITUTIONS

Abstract

In the context of the transformation of the educational system and the strengthening of the role of the private sector in this area, the issue of improving the effectiveness of educational institutions' development management is becoming particularly relevant.

Increased competition in the educational services market, increased demands on the quality of education, as well as the active introduction of digital technologies require the formation and rational use of a modern material and technical base.

Fixed assets are a key factor in ensuring the development of educational institutions, as they create the material conditions for the implementation of educational programs, affect the quality of the educational process, financial results and competitiveness of the organization.

The conducted research also revealed a lack of elaboration of the issues of assessment and management of opportunities in modern educational institutions in comparison with public sector education.