Model rachunku kosztów jednostek prowadzących działalność naukowo-dydaktyczną
Proposal for a cost accounting system for universities

Summary/Abstract: Efficient cost accounting systems plays a crucial role in management of higher education estab-lishments. The unique character of such entities creates specific challenges for financial controllers. The main problems to be resolved include ensuring proper accountability of different faculties, demarcation between teaching and research activities and designing an adequate system of cost allocation. The majority of publications dealing with cost accounting at universities claim that sophisticated cost allocation systems are most suitable for reporting profitability for management purposes. Little attention is paid to the problems of separation between research and teaching activities and influence of excessive academic resources on profitability. The article presents an alternative concept of cost accounting and profitability presentation for the purposes of managing higher education institutions. The presented model assumes clear separation between teaching and research in both cost accounting and reporting, identification of areas which create unjustified costs and resignation from overhead allocation. Detailed accounting solutions and architecture of the chart of accounts and profit and loss statement are also described.

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