Abstract:

The public university’s aim of functioning is to satisfy the demand for three kinds of services:
1. from the young people - for education
2. from the employers – for the graduated employees
3. from the scientists – for research and science.

And it’s a consequence of the market evolution, social and cultural factors and demographic conditions. No regard for the kind of university (pubic or nonpublic), type of studies (first, second or third level) or their form (stationary- or non-stationary ones), their common features (marks) are:
1. implementing the educational mission,
2. using the same resources,
3. addressing their offer to the enclosed but sectional group of clients,
4. necessity of intense scientific and research development.

Due to the changes in universities of surroundings, such as:
1. the shrinking resources (incomes from the state budget) and more conscious and mobile purchases of educational services (so common elements on entry and exit),
2. increase of the amount of universities,
3. elimination of the law barriers which is favorable for opening the education services market and increasing of competition between the universities,

So the public universities must:
1. become – like the profit units – efficient organizations and maximize the relation between benefits and expenditures,
2. adapting and making their didactic offer attractive to the changing market needs to become competitive,
3. but still implementing educational mission
4. and running the intense scientific research.
Management of such an organization is an art.

The object of this paper is to point out the importance of contemporary effective management of the public universities and to propose the system of managerial control, based on example of Wroclaw University of Technology. An idea of „managerial control” has formally appeared in the act of public finance and concerns the units of government and public sector in Poland from 1st of January 2010. But it is not only about compliance with the law. The system of managerial control at public university (based on experience units of profit sector) may become an efficient instrument of management. It is necessary in contemporary economical conditions in operating on high education services market.

Keywords:

Management, management accounting, education services market.