Rachunek kosztów publicznych szkół wyższych w Polsce w świetle reformy szkolnictwa wyższego
Cost accounting of public universities in Poland in the light of the reform of higher education

Summary/Abstract: 1st October 2011 is an important date for the higher education sector in Poland. On that day the reform of Polish higher education came into force. Its main objectives are, among others, creating a modern education system, increasing the autonomy of universities and increasing expenditure from the state budget for higher education. Most of the introduced changes involves the reorganization of valid management system of university, including the area of finances, costs and revenues management. The purpose of this article is a synthetic description and critical analysis of the valid cost accounting system in public universities in Poland in the context of ongoing reforms of higher education.

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