cwuiakala-Malys, Anna - In: Operations Research and Decisions 3-4 (2007), pp. 5-20
The aim of this article is to define a mechanism of creating costs in a state school of higher education system. To … presents costs’ shaping on the basis of ‘costs of the kind’ configuration. The budget was found to depend on remuneration … (together with overheads). That is why this kind of costs is particularly important in the whole budgeting process. The author …