Determination of Tuition Expenses According to Thematic Fields and Indices Applicable to them at Higher Education Institutions in Latvia

The present article aims to identify and update thematic field indices at higher education institutions in Latvia in 2014. To achieve research results, the authors have initially performed the content analysis of higher education financing in other European countries, as well as analysed the existing higher education financing model in Latvia and the regulatory legislation. The study has been performed in several stages: 1) considering the expense items per student; 2) developing questionnaires for higher education institutions on the basis of expense items; 3) processing the survey data with statistical data processing methods, 4) on the basis of the survey results, thematic filed indices have been defined by means of direct calculation. Having determined thematic fields and indices applicable to them by means of direct calculation, it has been concluded that: 1) it is possible to determine expenses of each study programme of a higher education institution and each thematic field; 2) higher education institution have full autonomy; 3) to ensure a high-quality study process it is necessary to systematically upgrade and purchase equipment; 4) determining the thematic field indices by study programmes, the aspects of regional factors should also be taken into account; 5) the number of students differs at various study programmes