ОБЛІКОВО-АНАЛІТИЧНЕ ЗАБЕЗПЕЧЕННЯ ФІНАНСОВОЇ СТІЙКОСТІ ЗВО: РОЛЬ ВНУТРІШНЬОГО КОНТРОЛЮ ТА ДОБРОЧЕСНОСТІ В УПРАВЛІННІ РЕСУРСАМИ

The article is dedicated to developing the accounting and analytical support system for ensuring the financial sustainability of higher education institutions (HEIs) within the context of increased autonomy and the critical demand for transparency and accountability. The study emphasizes that stable financial health is paramount for HEIs to fulfill their strategic missions, especially when adapting to rapidly changing market and regulatory environments. Based on a detailed analysis of the financial statements of Dnipro State Technical University (DSTU) for 2024, the current state of financial stability is determined using key performance indicators (KPIs). The research findings indicate a mixed financial picture: while the university exhibits high liquidity (coefficient 2.19, exceeding the norm of 1.5-2.0) and maintains operational profitability (net operating profit of 2.84 %), it suffers from a critically low level of financial autonomy. Specifically, the financial autonomy ratio stands at a mere 12.77 %, significantly below the required benchmark of 50-70 %. This deficiency is directly linked to an excessive reliance on state funding, which constitutes 75.24 % of total revenues. The paper argues that this high dependence on a single funding source creates significant strategic vulnerability and limits the institution's capacity for independent development and effective risk response. The central role of internal control is substantiated as a vital mechanism for mitigating these risks. Effective internal control ensures the reliability and accuracy of accounting data, which, in turn, provides a solid foundation for meaningful financial analysis. By systematizing expenditure monitoring and asset safeguarding, internal control promotes the efficient use of limited resources. Furthermore, the research underscores that principles of integrity are an essential prerequisite for robust governance. Integrity within financial management structures ensures unbiased analysis and the ethical adoption of managerial decisions concerning the diversification of revenue streams and optimization of non-priority expenditures. The absence of integrity can render internal controls ineffective and corrupt the analytical process. The authors propose specific recommendations for DSTU to strengthen its financial base, focusing on boosting self-financing activities, intensifying grant and project generation, and strategically optimizing non-salary-related costs to allocate more resources towards developmental goals and investment in the educational infrastructure. The proposed framework integrates these four crucial elements—accounting, analysis, internal control, and integrity—into a cohesive system necessary for sustaining long-term financial health and ensuring competitive longevity in the higher education sector.