Financial analysis and competitiveness of public universities of Slovakia in the context of financial management

• Autorzy: Jenčová Sylvia , Vašaničová Petra , Štefko Robert , Lukáčová Marta

Identyfikatory

DOI

10.17512/pjms.2021.24.2.10

Warianty tytułu

PL

Analiza finansowa i konkurencyjność uczelni publicznych Słowacji w kontekście zarządzania finansami

• Języki publikacji: EN

Abstrakty

EN

The aim of the paper is to apply methods in the financial management of public decision-making units in the educational services industry in Slovakia that is represented as NACE Rev. 2 85.42.0 - Tertiary education. The paper provides a closer look at the funding of public universities in Slovakia from 1989 to the present. The idea is to deal with the position of public universities and the development of the entire tertiary education. Attention is paid to financial and non-financial indicators of the tertiary education sector, retrospective financial analysis of public universities in Slovakia and their competitiveness. Results of such or similar analyzes with a focus on the public higher education sector are absent. The results show that the funding of public universities in Slovakia is at a low level compared to selected EU countries. The Technical University of Kosice, Pavol Jozef Safarik University in Kosice, and Comenius University in Bratislava represent the ranking of the best decision-making units of the tertiary education system at the national level. Universities in Slovakia must adapt to the needs of the future; otherwise, a large group of the unemployed will increase in a few years. Cooperation between universities and businesses at national and international level is important, all on the issue of paying attention to the goals of sustainable development.

PL

Celem artykułu jest zastosowanie metod w zarządzaniu finansami publicznych jednostek decyzyjnych w branży usług edukacyjnych na Słowacji reprezentowanej jako NACE Rev. 2 85.42.0 - Szkolnictwo wyższe. Artykuł przedstawia bliżej finansowanie uniwersytetów publicznych na Słowacji od 1989 roku do chwili obecnej. Chodzi o zajęcie się pozycją uczelni publicznych i rozwojem całego szkolnictwa wyższego. Zwrócono uwagę na wskaźniki finansowe i niefinansowe sektora szkolnictwa wyższego, retrospektywną analizę finansową uczelni publicznych na Słowacji oraz ich konkurencyjność. Brak jest wyników takich lub podobnych analiz skupiających się na publicznym sektorze szkolnictwa wyższego. Wyniki pokazują, że finansowanie uczelni publicznych na Słowacji jest na niskim poziomie w porównaniu z wybranymi krajami UE. Uniwersytet Techniczny w Koszycach, Uniwersytet Pavola Jozefa Safarika w Koszycach oraz Uniwersytet Comeniusa w Bratysławie stanowią ranking najlepszych jednostek decyzyjnych systemu szkolnictwa wyższego na poziomie krajowym. Uniwersytety na Słowacji muszą dostosować się do potrzeb przyszłości; w przeciwnym razie za kilka lat powiększy się liczna grupa bezrobotnych. Ważna jest współpraca między uczelniami a przedsiębiorstwami na poziomie krajowym i międzynarodowym, wszystko w kwestii zwrócenia uwagi na cele zrównoważonego rozwoju.

Słowa kluczowe

EN

sector; financial metrics; funding; public university; educational services; financial analysis

PL

sektor; mierniki finansowe; finansowanie; uczelnia publiczna; usługi edukacyjne; analiza finansowa

• Wydawca: Czestochowa University of Technology
• Czasopismo: Polish Journal of Management Studies
• Rocznik: 2021
• Tom: Vol. 24, No. 2
• Strony: 156--177
• Opis fizyczny: Bibliogr. 66 poz., rys., tab.

Twórcy

autor

Jenčová Sylvia

• Department of Finance, Accounting and Mathematical Methods, University of Prešov, Faculty of Management

autor

Vašaničová Petra

• Department of Finance, Accounting and Mathematical Methods, University of Prešov, Faculty of Management

autor

Štefko Robert

• Department of Marketing and International Trade, University Prešov, Faculty of Management

autor

Lukáčová Marta

• Department of Finance, Accounting and Mathematical Methods, University of Prešov, Faculty of Management

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Uwagi

Opracowanie rekordu ze środków MEiN, umowa nr SONP/SP/546092/2022 w ramach programu "Społeczna odpowiedzialność nauki" - moduł: Popularyzacja nauki i promocja sportu (2022-2023).