عواقب ناشی از تغییرات در سرمایه گذاری دانشگاه های دولتی بر روی ابزار کاربردی مدیریت مالی

The purpose of the paper is aimed at research on implementing a full cost method in public universities in the Czech Republic as a new tool of financial management applied as the consequences of changes in public funding of public universities. The first part sets out the reasons why it is important for universities to know the full cost and it further identifies the main barriers to the implementation of the full cost method. One part is focused on explaining the difference between total cost and eligible project expenditures. Another part is devoted to an explanation of the nature of the full cost method, the results of own research conducted on the implementation of the full cost method in the Czech Republic, mainly there is a recommended procedure and warning on the difficulties in implementing the full cost method and there is also explained why it is important to keep the link between sources, activities and costs. This paper includes as well the confrontation with the results of research performed by the European University Association in Europe. The final part presents results of investigation and outlines possible topics for further discussion or research.