Koszty infrastruktury w kalkulatorze kosztów kształcenia szkół wyższych
Infrastructure costs in the calculator of teaching costs of universities

Summary/Abstract: The article presents the model of calculating infrastructure costs for a university. The article presents suggestions of the structure of infrastructure costs and types of surfaces, as well as an algorithm determining the costs of various surfaces, taking into account their specificity, equipment and workload associated with the services. The proposed calculation methods consider university’s register costs and the availability of data. The article presents the results of the calculation. It also indicates the method as an addition to the algorithm calculating cost for teaching courses, previously published by the authors. The algorithm is based on Activity-Based Costing ABC.

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