Full Costing idea at Wroclaw University of Technology – preparing to implementation of ABC method Agnieszka Wilczyńska Internal auditor - Wroclaw University of Technology

Wroclaw University of Technology Wrocław University of Technology (WRUT) is a public institution which was founded in Our position in the research and teaching field places us among the three best technical universities in Poland. The educational standards offered at the university are closely connected with its dynamic scientific work and industrial experience. The university offers Bachelor and Master programmes as well as Doctoral studies. There are over 33 thousand students at Wrocław University of Technology enrolled in a wide range of fields offered by 12 faculties and the Department of Fundamental Studies.

Wroclaw University of Technology WRUT main considerations to start thinking about Full Costing implementation: The need to calculate properly educational costs per student, per hour, per specialization; The growing number of scientific and educational projects; The new financial rules of participation in actions under the Seventh Framework Programme and other EU programmes; The lack of proper and complete managerial cost data.

WRUT actions towards Full Costing – a group of academic and administrative members is formed at the Management Department - Faculty of Computer Science and Management; 2007/ pilot project performed at the Faculty of Architecture – analysis of costs of teaching using ABC method – evidence of usefulness of Full Costing; – two doctoral theses regarding analysis of implementation of ABC method in universities are prepared;

WRUT actions towards Full Cost 2009 – „ABC based cost calculation method at universities” - development grant - financed by the Polish Ministry of Science and Higher Education is won by the group; Leader: Prof.Dorota Kuchta Period of realization:

WRUT actions towards Full Cost Purpose of the project: Elaboration of cost model based on ABC method and its pilot implementation at two faculties at WRUT

WRUT actions towards Full Cost Steps: 1.Current situation analysis at Polish universities 2.Analysis of implementation possibilities at Polish universities 3.Detailed identification of activities and business processes - analysis of their evaluation methods 4.Elaboration of ABC cost model 5.Analysis of functions necessary for computerized information system 6.Pilot implementation 7.Creation of managerial information 8.Analysis of usefullness of ABC cost model 9.Verification of ABC cost model

WRUT actions towards Full Cost – Project at WRUT – „Analysis and optimization of operational, management and supporting processes at WRUT” From 2011 – implementation of strategic and operational changes in management system of WRUT Full Cost implementation should be one of the factors in managerial changes.