The main objective of this scientific research project was to carry out an assessment of the costs of courses (undergraduate, post-graduate and doctoral) and tuition fees at higher education institutions per university and area of study. Particular attention will be devoted to the distribution and determination of the costs of higher education institutions for undergraduate, post-graduate and doctoral courses that are financed from government revenues and from the institutions’ own revenues.
On the basis of an analysis of revenue and expenditure related to the activity of the institutions, the cost of tuition fees per higher education institution would be established, as well as for the pertaining area of study. The distribution of tuition fees per population income group would be additionally established, and an answer to the question of who bears the costs of courses at higher education institutions would be provided.
The planned research was elaborated in terms of thematic units and was carried out with harmonised dynamics; on the basis of this research, conclusions were drawn and recommendations made. The activities were divided into three basic categories: quantitative analysis of the financial operations of higher education institutions, assessments and projections of the budgets and costs of the higher education institutions, estimates of tuition fees per university, area of study (science) and income groups in the population (tuition fee incidence analysis).