Zarządzanie kosztami w publicznych szkołach wyższych jako instrument poprawy ich efektywności
Costs management in public higher education institutes as a tool of their efficiency improvement

Summary/Abstract: Higher education sector, in particular, in the part concerning public higher education institutes, is one of the elements of public sector. The basic source of financing its activity are funds coming from the government budget. The characteristic feature is that these funds finance about 80% of public higher education activity costs. The aim of this article is the analysis of level and structure of public higher education institutes costs in Poland. Conditioning, resulting from this analysis, concerning the improvement of public higher education institutes efficiency through costs management are also examined. In the last part of the article activity based costing is characterized as one of the modern tools of costs management.

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