Abstract
The article explores the issues of the conceptual foundations of the process of developing the budgetary policy of the organization of higher and (or) postgraduate education in terms of the formation of the revenue side of the budget, the effectiveness of budget expenditures of the organization of higher and postgraduate education in order to achieve the indicators of the Development Plan. The strategic plan for university development focuses on ensuring the sustainability of financial resources and budgets. In this article, based on the systematization of the principles of forming the revenue and expenditure part of the budget of the Ministry of Education and Science of Kazakhstan and the conceptual foundations of the result-oriented budgeting method, methods for ensuring the effectiveness of university budget expenditures are proposed. It indicates which budget items should be paid attention to when forming the expenditure part of the budget of the organization of higher and postgraduate education. The proposed recommendations make it possible to avoid possible risks when forming the budget of the universities. This methodology should become a key aspect of the universities cost management system, the basis of university management and a mechanism for the formation of the «managerial» accounting policy of organization of higher and postgraduate education.