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An attempt to create a budget in a state school of higher education

Author

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  • Anna Ćwiąkała Małys

Abstract

Celem artykułu jest określenie mechanizmu tworzenia budżetu kosztów w państwowej szkole wyższej. Zależy on głównie od kosztów wynagrodzeń wraz z narzutami, dlatego ten rodzaj kosztów jest szczególnie ważny w całym procesie budżetowania. W artykule przedstawiono specyfikę naliczania wynagrodzeń zarówno dla kadry pracowników będących nauczycielami akademickimi, jak i pracowników nie będących nauczycielami akademickimi. Określono też inne pozycje kosztów, które generują wynik finansowy uczelni. Przedstawiono propozycje wdrożenia algorytmów obliczeniowych w kształtowanie właściwej wielkości kosztów.

Suggested Citation

  • Anna Ćwiąkała Małys, 2007. "An attempt to create a budget in a state school of higher education," Operations Research and Decisions, Wroclaw University of Science and Technology, Faculty of Management, vol. 17(3-4), pages 5-20.
    • Handle: RePEc:wut:journl:v:3-4:y:2007:p:5-20
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