Kalkulacja kosztów zadań oświatowych jednostek samorządu terytorialnego w jednoetapowym modelu rachunku kosztów działań
Cost Calculation for Educational Tasks of Polish Local Government in One -Stage Model of Activity-Based Costing

Summary/Abstract: Purpose – To develop a method of cost calculation for the educational tasks of local government using the One-Stage general model of Activity-Based Costing (ABC OS) defined by J. Mielcarek. Design/methodology/approach – Studies of literature concerning activity based costing, analysis of legal acts regulating the activities of the education system entities in Poland, analysis and adaptation of theoretical assumptions of OS ABC model to the specific nature of educational budgetary units. Findings – Theoretical assumptions and scope of the data necessary to calculate the tasks costs of local educational institutions and to estimate the level of efficient productive capacity utilization of resources in the educational OS ABC. Originality/value – Linking the results of local educational public tasks costing with analysis of the efficiency of school resources utilization. This paper belongs to the publications series entitled “Conditioning of measuring the efficiency of education funding”.

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