Kalkulacja kosztów studiów niestacjonarnych na uczelniach publicznych
Costs calculation of non stationary studiesat public universities

Summary/Abstract: The article discusses the problem of calculating the cost of non stationary education in Poland. Based on the analysis of external conditions that determine the decisions in the area of non stationary studies at public universities, the restrictions of the use of full cost accounting in the process of setting fees and the possibility of using full cost accounting in assessing the profitability of non stationary studies were indicated. This paper proposes the use of decision-making costs as a criterion for the cost-effectiveness of non stationary studies. Indirect costs should be established on the level of revenues over direct costs and treated as reduction of indirect costs which charge stationary studies.

• Details
• Contents