DEVELOPMENT AND TESTING OF METHODOLOGICAL APPROACHES TO CLASSIFYING UNIVERSITIES BASED ON THEIR MODEL BUDGETS (USING THE EXAMPLE OF UNIVERSITIES PARTICIPATING IN THE PRIORITY 2030 PROGRAM)

The article presents the results of the development and testing of methodological approaches to classifying universities based on their model budgets using the example of universities participating in the Priority 2030 program. The authors determined and justified the parameters of the model budget, as well as analyzed the structure and dynamics of university budgets in the period from 2018 to 2022. Based on the analysis of variance, the selection of parameters affecting the structural proportions of budgets was carried out. Mathematical clustering served as a method for identifying and substantiating groups of universities. The authors have defined the parameters of the model budgets of universities of three types, which is the basis for making strategic management decisions.