Scientific paper ID 2575 : 2024/3
ANALYSIS AND ESTIMATION OF CAPITAL COSTS IN THE HIGHER SCHOOLS

Rositsa Yordanova, Daniela Todorova, Nina Gergova

The topic of capital expenditure risks in higher education has a profound impact on academic achievement, the learning environment and the long-term sustainability of the institution. These investments building new facilities, acquiring equipment and upgrading existing assets.

Capital expenditures by their very nature offer many advantages, but at the same time, they carry potential risks that can affect the financial stability, academic reputation, and overall success of a graduate school.

The article analyzes and assesses the risks associated with capital expenditure in higher education. Different types of risks are considered, including financial, operational, environmental and strategic risks, and strategies for mitigating them are proposed based on the assessment. By understanding and managing these risks, higher education institutions can ensure that their capital investments support their strategic goals and contribute to a better future.


капиталови разходи финансово въздействие финансов риск стратегически риск екологичен риск бюджетни ограниченияcapital expenditure financial impact financial risk strategic risk environmental risk budget constraintsRositsa Yordanova Daniela Todorova Nina Gergova

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