Project Management in Universities - Accounting Payroll on the Example of the University of Lodz

  • Irena Sobanska University of Lodz
  • Agnieszka Wencel University of Lodz
  • Jacek Kalinowski University of Lodz
Keywords: full costing, cost of salaries, operating costs


In mid–2012, the University of Lodz (UL) was the first Polish public university that commenced the process of implementing a comprehensive financial management system. The solutions introduced at the university were based on the experiences of European universities participating in the project ‘The EUIMA - Full Costing project’. One of the most important issues of the new concept of university management was adequate recording, control, and settlement of salaries’ costs. Those costs are a crucial cost element for all types of activities (educational and research projects) in each UL department. The transfer pricing system based on absorption cost (full cost) is used in order to charge remuneration cost to an individual project. The variances from transfer prices are settled at the end of a financial year. The study aims at presenting specific solutions adopted by UL for recording and settlement of salaries’ costs. The solutions implemented in the UL, based on project management, would be applied in other 12 Polish public universities that have received funds from the government to implement their own integrated systems of the university.