Calculation model of teaching costs in a university

A calculation model of teaching costs in a university is a system of guidelines, notions and relations to facilitate an assessment of the costs generated by individual university departments, majors, subjects etc. The existing calculation models based on the assessment of costs with the use of precision data prove to be ineffective in practice. The major drawback of these systems is the fact that it is not possible to take into account non-precision data in relation to cost generating factors (e.g. the number of didactic groups, hourly rates etc.). This article presents the author’s own proposal of a cost calculation model based on the formalism of fuzzy logics (with the use of the L-R representation). On the basis of the model proposed, it is possible to assess the costs of an academic subject with imprecise information concerning cost generating factors, or the values of those factors are assessed which imply the values set of the cost of a subject.