ACCOUNTING AND ANALYTICAL SUPPORT FOR PUBLIC-PRIVATE PARTNERSHIPS IN FINANCING HIGH-COST SPECIALITIES

Abstract

In the current conditions of transformation of the higher education system, limited budget resources and growing competition for qualified specialists, the problem of forming effective mechanisms for financing high-cost specialities is becoming particularly relevant. The purpose of the article is to provide a theoretical justification and practical disclosure of the role of accounting and analytical support in the structure of public-private partnerships as a tool for optimising financial flows in the field of specialist training. The author's contribution to solving the problem under study focuses on systematising the methodological contradictions inherent in accounting in partnership models and proposing hybrid approaches that combine budgetary, commercial and management accounting to increase the transparency and objectivity of assessing the contributions of the parties, in particular through the differentiation of direct and indirect costs, as well as the integration of digital tools for scenario modelling of financial risks. The scientific novelty lies in the development of a matrix of conceptual contradictions that takes into account the specifics of educational activities and the peculiarities of accounting processes. The practical significance of the results lies in their applicability to improving the financial policies of universities, business structures and government agencies, in particular through the introduction of integrated reporting that combines financial and non-financial indicators to assess the effectiveness of partnership projects, as well as in the formation of methodological guidelines for calculating the cost of educational services, taking into account the specifics of high-cost specialities, which helps to reduce the risks of underfunding and improve the quality of training. The main conclusions of the study emphasise that strengthening accounting and analytical support in public-private partnerships not only optimises resource flows but also creates the conditions for a synergistic effect, where investment in education becomes a strategic resource for national competitiveness, although they require radical modernisation of the regulatory framework and organisational structures to overcome methodological barriers and ensure transparency in the interaction between the parties.