Resource Allocation for PreuniversitaryInstitutions Based on Standard Costs

The educational system’s modernization implies the transfer of responsibilities regarding the multiplication of financing resources and expense coordination to the level of the institution’s management (the school director) and the direct participation of the local community and of the administrative authorities - mayors and town counselors- to the effort of ensuring the well-going of the training and educational process through school. It means, in the same time, creating a system designed to distribute equitably and rationally public money between educational units, and careful control of its expenditure. The educational system’s modernization also implies raising the control and intervention capacity of the decision factors on local and central levels as well as the correction of some errors or the removal of dysfunctionalities in budgetary planning and execution. Our study was founded on a survey type of scientific research, made on 50 preuniversitary educational institutions from Sibiu. The essential aims are ensuring the fund distribution based on standard costs and a real transfer towards the school of the attributions regarding the calculus of material and human resources and the accomplishment of a stimulant and efficient budgetary execution. Based on the facts presented by this paper, we notice the fact that the financing system based on standard costs and differential coefficients is not difficult to apply on the conditions of knowing it and the informational data collecting and processing to function normally.