In the context of the new paradigms of the knowledge-based economy, education and the quality of the educational system is becoming one of the strongest factors of influence. Decisions regarding the financing of education have a particular impact on the level of expenditure in the pre-university system and on the organization of the system of study courses. Furthermore, they are closely linked to the economics and accounting of pre-university education institutions. The existence or lack of material resources can greatly influence the teaching activity process and implicitly the results achieved by the system. This paper aims to examine the consequences of certain decisions regarding funding in education, student achievement in pre-university education using data on government spending in the world relative to a single student, the level of salaries in secondary education and the number of students per teacher and the student's test scores. The authors chose the quantitative research methodology using the multiple linear regression model with dependent and independent variables to test the extent to which certain parameters of the funding process can influence the results achieved by students in standardized tests. The research results show that decisions regarding the financing of education in terms of salaries and the level of funding based on the standard cost per student have a direct impact on the achievements of the students and also, on the scores achieved by students.