Krytyczna analiza kalkulacji kosztów kształcenia w szkołach wyższych w Polsce
Critical analysis of the higher education costing in Poland

Summary/Abstract: The development of higher education oriented towards economic thinking requires to apply systematic costing for reliable managerial information. Regrettably, changes in law do not help universities in this area. The paper is aimed to critical analyse of the higher education costing performed by GUS and MNiSW in Poland. The expenses of the public higher education for the years 1997–2012 have been analysed to prove that university budgets are concerned primarily with salaries and related outlays, not only of academic staff but administration staff, as well. If general and administrative expenses are neither identified as a separate category nor allocated correctly may lead to an erroneous interpretation of the unit education cost, and, consequently, prevent the evaluation and transparency in the management of higher education instutions.

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