FINANCIAL MANAGERIAL TOOLS IN THE ROMANIAN EDUCATION

Abstract: This paper focuses on offering more information upon the budget allocated for education units and the need for its being decentralized. The budget planning has always been done by officials in the Ministry, a thing which has hardened the efficiency of its well distribution in schools. Our intention is to present the actual case of the budget in education, taking into consideration the standard costs and the decentralization of decision making at the level of school units. THE EDUCATION UNIT BUDGET – A MANAGERIAL TOOL In our country, as well as in other countries, a budget is established for an education unit. Founding budget is based on the average costs of the base period, corrected depending on the potential offered by financing potential (state budget, local budget, etc.), by the need of eliminating some negative phenomena (inflation, for example), by the desiderated improvement of instructive-educative development conditions and the rising of teaching personal income level. In this way, the fixed costs were named “historical costs”. The budget planning method based on historical costs was improved every year, gradually passing to using a new indicator – the average cost/pupil. This indicator was used in 2000 and 2001 especially in the substantiation necessary funds for salaries. These costs may be goo