Budżetowanie jako narzędzie zarządzania kosztami uczelni niepublicznych w świetle wyników badań
Budgeting as a tool of costs managementin non-public higher education institutions (HEIS) in view of the research results
Author(s): Elżbieta Janczyk-StrzałaSubject(s): Economy
Published by: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Keywords: budgeting; management; non-public higher education institutions
Summary/Abstract: This article aims to present selected aspects of costs budgeting in the context of management of non-public higher education institutions (HEIs). A universal scheme of budgeting has been presented which can serve as a clue to a possible designed application, adapted to the needs and abilities of non-public HEIs. Budgeting system can in fact increase the efficiency of the management and help build a competitive advantage. This issue is also ilustrated by the results of empirical research conducted among private universities in Poland.
Journal: Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
- Issue Year: 2014
- Issue No: 343
- Page Range: 164-172
- Page Count: 9