Metody dyskontowe w ocenie efektywności nakładów na edukację wyższą
Cost-benefit methods in the analysis of tertiary education investment

Summary/Abstract: One of important forms of investment in human resources that can bring benefits both to individuals and the society as a whole is education. Raising the level of education, like any other investment, requires incurring costs in order to achieve certain profits. Balance between planned costs and potential benefits associated with the investment project determines the allocation of funds for its implementation. The paper presents the discount methods as tools to evaluate the efficiency of investment in tertiary education and to determine the private rate of return on investment in education. Classical methods from the arsenal of cost-benefit analysis in the evaluation of investment projects have been described, and selected aspects of their application in the field of analysis of the effectiveness of education at university level have been discussed.

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