The evaluation of rationality of the level and structure of public use organization overheads has been carried out on a chosen association compiling financial statements. Source data which have been taken from accountancy filings, balance sheets, profit and loss statements. enable to establish the level and labour costs pattern in years 2008-2009 as well as directions of their improvements for the years to come. From analysis of labour costs in the chosen public use organization result the following conclusions: 1. High participation of administrative restrictions in total labour costs; 2. Dominance in labour costs of the base salary; 3. Wide applying alternative employment statuses; 4. Low sick leave; 5. The remuneration in the chosen public use organization exceeded the analogous remuneration in non-governmental organizations in Poland; 6. The public use organization has favourable conditions for generating the positive result of activity.
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