Analiza struktury kosztów w publicznych szkołach wyższych w Polsce
Cost structure analysis in institutions of public higher education

Summary/Abstract: This paper presents usage of cluster analysis in the cost structure analysis in universities in Poland. The primary data are taken from financial reports of technical and economic public universities. Conclusion: payment costs have the biggest share in the cost structure of universities in Poland. However, the cost structure is different in public universities. It is a base for choice of model objects from universities. The selection of these model objects should be the basis to more precise analysis of the cost structure of universities.

• Details
• Contents