Analiza kosztów powszechnych towarzystw emerytalnych
The analysis of costs of public pension societies

Summary/Abstract: In the article the author undertakes the issue of costs of public pension societies (PPSs). The presented research area concerns the analysis of all PPSs present on the market at the end of 2010. The author puts hypothesis 1 that PPSs costs are dominated by costs inherent in the management of open pension funds (OPFs), and hypothesis 2 about low differentiation of cost structure among particular PPSs. As a result of conducted research it is stated that about 90% of PPSs total costs are inherent in the management of OPFs. That statement allows to verify hypothesis 1 positively. But the analysis of the structure of costs of particular PPSs has not confirmed the homogeneity in the area of costs of particular PPSs. The author did not succeed in confirming hypothesis 2.

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