Kalkulacja kosztów kształcenia w wyższych uczelniach
Calculation of costs of education in universities

Summary/Abstract: Purpose - the aim of this paper is to identify the assumptions that need to be taken into account by making the calculation of the cost of a public college education. Design/methodology/approach — the study used the method of analysis of the sources and the method of deduction and induction. Findings - this paper proposes a simplified methodology for determining the cost of training full-time and part-time. Originality/value — in this paper it is hypothesized that the regulations should not make the rules for calculating the costs of education solely on accounting principles (policy) specified by the rector of the university. Assumptions need to be developed that will be used by all schools, allowing the possibility of comparability of the costs of education.

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