Page 7 - Azerbaijan State University of Economics

Dana Ondrušková , Richard Pospíšil: A Comparative Study of Teacher’s Salary Formula
Methods, Case of Regional School Funding

The analysis based on the comparison resulting from the own calculation will allow
to pursue the main objective of the presented study: to make recommendation on the
appropriate flexible budgeting process of the secondary schools. To what extend can
the new calculation method change the allocation of funds? Do these elements cover
the initial assumptions for the flexible budgeting process? These starting points and
questions refer to the construction of hypothesis set for the present research: (1) The
real effects of establishing Phmax calculation formula demonstrates in higher
financial flows in case of smaller schools. (2) The calculation method cannot assure
the flexible budgeting.

The present paper will firstly provide basic facts of school funding in the Czech
Republic, consequently will explain both former and current central funding
formulas used to allocate funding for teaching costs to be able to present a
comprehensive analysis of the data concerning both methods. Finally, the results
will be discussed and evaluated.

METHODS AND DATA

A complex of theoretical methods has been used as the basis of the research. The
methods for presented study were chosen as follows: At the beginning it a was a
standard internet search on the official web site of the MEYS and educational
department of the Zlín Regional office in order to gain all necessary information on
the changes in school funding mainly on the calculation formulas. The following
empirical method of interviewing the staff of regional department has been used as
well. For comparative study the data were observed, obtained and downloaded from
the official annual reports of the concerned schools. The references for theoretical
framework were outsourced in the key publications by Levacic (Levacic, 1998),
Levacic and Downes (Levacic and Downes, 2004) with a view to build up own
concept of flexible budgeting. Collaterally Consequently, the analysis of the
financial flows followed. The use of comparative methods was realised on the own
calculations executed through the use of described formulas.

The selection of school units whose financial flows were analysed was executed on
the following limits: among seven tens of regional secondary schools (of which 16
gymnasia) 8 of them were chosen to form an appropriate group suitable for
presented research - a representative group of schools, homogenous from the
functional point of view, located in different areas of the Zlín region and of a
different size as far as the number of students is concerned. The vocational schools
where the number of programmes is respectively much larger and difficult to detect
correctly must have been excluded from the presented research.

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