Abstract
This article provides the results of comprehensive study of the financial and economic activity of federal and state universities located in various districts of the Russian Federation, including northern regions. The importance of the management policy of higher education determines the role of state institutions in management of resource flows. Testing of approaches towards the effective use the mechanisms for financing educational systems is interrelated with the peculiarities and trends of the Russian state educational policy in the sphere of higher education. The author establishes differentiation of the transport component in price forming policy of the educational services market, which is reflected in a significant gap in this segment among universities located in remote regions and regions with severe living conditions, functionality of the economy and infrastructure. The mechanism is offered for implementation corrective coefficients to the standards of financing of universities located far from the federal center. Such mechanism is intended to balance the regional differentiation of financing of institutions in accordance with the relevant factors of cost increase, creating equal competitive advantages in the educational services market for the universities located in northern regions with the universities located in central part of the country. The research is aimed at improvement of the methodology of normative budgeting of universities, formulation of recommendations for optimizing the methodology of financing the universities located in remote and northern regions of the Russian Federation, considering the regional differentiation and rise in the cost of services.