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001-es BibID:	BIBFORM086122
Első szerző:	Vincze Szilvia (matematika-fizika szakos tanár)
Cím:	Specification of Training Costs in Higher Education / Vincze Szilvia, Bács Zoltán
Dátum:	2015
ISSN:	2278-098X
Megjegyzések:	Effective utilization of available resources has become increasingly crucial for institutions of higher education. Global trends put an ever-growing pressure on the financing of the sector: a decreasing amount of resources are available, while costs rise continuously. [1] This necessitates vigorous savings all over the world. The scarcity of budget resources is clearly visible in Central-Eastern Europe, thus in Hungary also. In 2013 the support granted to Hungarian higher education was three-quarters of the state subsidy received in 2010 [2]. Although the government has considered it necessary for years, a general prime cost calculation model is still lacking in Hungarian higher education that would lead to the allocation of justified costs to programs or credit numbers iteratively with the help of its decision-supporting function in the planning and feedback stages; a model that would support the well-founded and rational use of resources and contribute to knowledge determining the financing of higher education. Through more effective institutional operation (with the specification and acknowledgement of justified costs), the paper introduces the framework and application of a possible model that undertakes to precisely specify the costs of educational activities. However, it is not our primary objective in this paper to introduce the underlying methodology in detail. Besides considering the special attributes of institutions, our primary goal was to make the model adaptable for institutions of higher education with a very heterogeneous background and thus to provide a framework both for those financing higher education and the institutions themselves to answer two crucial questions: "what the costs are" and "what the costs should be." The post-calculation model is indispensable because it helps in the subsequent evaluation of activities, supports decision making and its database can improve the effective operation of institutions while also providing a crucial tool in planning a stable budget.
Tárgyszavak:	Társadalomtudományok Közgazdaságtudományok idegen nyelvű folyóiratközlemény külföldi lapban folyóiratcikk higher education prime cost more effective management strategic objectives
Megjelenés:	British Journal of Economics, Management & Trade. - 10 : 3 (2015), p. 1-11. -
További szerzők:	Bács Zoltán (1969-) (agrármérnök)
Internet cím:	Szerző által megadott URL DOI Intézményi repozitóriumban (DEA) tárolt változat
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