ANALYSIS OF THE IMPACT OF DIGITALIZATION ON COST MANAGEMENT IN THE EDUCATION SECTOR: CHALLENGES, OPPORTUNITIES AND PERSPECTIVES

This paper analyzes the role of digitalization in cost management in educational institutions, as well as its impact on decision-making, budget optimization and the challenges schools face when implementing digital systems.Digitalization significantly transforms cost management in the education sector, offering new opportunities to improve efficiency and transparency. The subject of the paper is the relationship between digital technologies and cost optimization in schools through a quantitative and qualitative approach. The research is based on surveys conducted in primary and secondary schools, as well as on case studies that analyze the practical implementations of digital tools. The results show that the use of digital budgeting systems, automation of administrative processes, and digital communication platforms lead to a significant reduction in operating costs and increased control over resources. In conclusion, this paper suggests that digitalization can be a key factor in improving financial management in educational institutions, but its successful implementation depends on factors such as technological infrastructure, staff training and support from educational policies. The research offers recommendations for improving digital strategies in schools, with the aim of optimal use of resources and improving the educational process.