Budżetowanie jako narzędzie zarządzania kosztami uczelni niepublicznych w świetle wyników badań
Budgeting as a tool of costs managementin non-public higher education institutions (HEIS) in view of the research results

Summary/Abstract: This article aims to present selected aspects of costs budgeting in the context of management of non-public higher education institutions (HEIs). A universal scheme of budgeting has been presented which can serve as a clue to a possible designed application, adapted to the needs and abilities of non-public HEIs. Budgeting system can in fact increase the efficiency of the management and help build a competitive advantage. This issue is also ilustrated by the results of empirical research conducted among private universities in Poland.

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