Przesłanki restrukturyzacji jako mechanizmu odnowy strategicznej publicznych szkół wyższych
The Rationale for Restructuring as a Mechanism of the Strategic Renewal of Public Higher Education Institutions

Summary/Abstract: One of the most pressing issues facing contemporary public higher education institutions is their need to adjust to the continuously changing conditions of the surrounding environment. Lack of integration of those institutions with the environment reduces their economic effectiveness. In the light of current legal regulations, this may eventually lead to their liquidation. The aim of this work is twofold: to identify the rationale for restructuring as a mechanism of the strategic renewal of public higher education institutions, and to present the reasoning to the authorities of those institutions. The article analyses sales results, which are established by examining the revenues and costs of academic and research activity as well as separate business activity. The article also looks at universities’ overall financial results. The circumstances for developing a recovery programme that will lead to financial balance in public higher education institutions are identified. Universities in Poland were the subject of the research, which covered their total financial and sales results stated in financial statements for the years 2007–2014. Analysis of the fundamental area of the universities’ functioning – academics and research – reveals that costs are too high and revenues too low. Without strict supervision of costs, implementation of a recovery programme may be executed in the majority of public higher education institutions in the future. This may be the result of the situation when the fundamental activity of those institutions (didactic activity mainly) is not balanced between revenues and expenses. The worsening financial situation of universities is forcing managing authorities to undertake corrective measures. Any further actions within this area will seek to designate reference values, which should be followed by actions to the benefit of a strategic renewal of public higher education institutions.

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