Zróżnicowanie kosztów kształcenia w szkołach wyższych a ich finansowanie
Differences in higher education costs and their financing

Summary/Abstract: This paper aims to recognize the diversity of cost of education in higher education institutions and their underfunding depending on the form of ownership (public or private), their type and the related field of study, the size (number of students) and a focus on education for part-time or full-time students. In the article we analysed the ratio analysis of higher education costs in 2013, we identified the gap between the costs and funding of education with proceeds from donations and fees, we confirmed the importance of revenues from paid education and cost savings due to flexible forms of employment. In 2013 income from education covered 95% of the higher education cost, ranging from 4429 PLN in other large public universities to 40 811 PLN in the higher schools of film and theater, and in non-public schools from 5531 to 9940 PLN.

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