Abstract:

Changing the conditions of the higher education operation makes the higher education providers face new management challenges. Higher education provider’s cost management with traditional methods makes it impossible to provide accurate cost information and to take decisions efficiently. The problem is considered by many authors both in Poland and globally, indicating a need to apply more detailed cost management and cost analysis methods at schools of higher education, which is evident from a growing number of applicable scientific publications. The most frequently proposed method of cost calculation for higher education providers is Activity-based Costing (ABC). Unfortunately, most papers cover some general guidelines without indicating any specific solutions. The Author points to the grounds justifying the application of that method for education cost calculation, however, it requires further detailed studies. The primary thesis of the studies planned is to demonstrate that the Activity-based Costing is the right tool for student education cost calculation and it allows for a multi-cross-sectional analysis. To prove it, it is necessary to identify and to evaluate the application of legal regulations on education costs calculation, the cost accounting methods applied by higher education providers and the ABC models for higher education providers described in literature. Such studies will facilitate taking further actions for model development and formulating specific guidelines for higher education providers to implement more applicable cost calculations for their more efficient and effective operation. The article presents the goals, theses and the scope of the studies planned.