Analysis of higher education costs and sources of their financing

The purpose of this article is to present a practical application of an original methodology for analyzing higher education costs and the sources of their financing in an attempt to investigate underfunding of these costs according to form of ownership (public and private) and type and educational profiles, the size of the university (by the number of students), focusing on the education of part-time and full-time studies.In particular, it concerns applying in practice an author’s methodology for assessment of adequacy of the cost-intensity of studies, used by Ministry of Science and Higher Education (MSHE),as well as a Least Squares estimation of determinants of financing the higher education costs level by grants from the state budget and fees charged for educational services with characteristics of education processes taken into account.The analysis is basedon data concerning the cost of education,collected at public statistics level, based on forms like the F‑01 / S on revenues, costs and financial results of universities, the S‑10 about higher education as at November 30thand the S‑12onscientific scholarships, postgraduate and doctoral studies and employment in universities.