Centralization of Processes of Supporting Educational Institutional and its Consequences in the Budget of the Commune

Shared Services Center have been developing well for the last few years in Poland as well as in the world. Advantages of the centralization of the processes 'back-office' in private businesses are not insignificant, therefore this solution have been introduced and recommended to the local government units. The main purpose of this article was to diagnose if the centralization of support processes for commune educational institutions in the voivodeships Podkarpackie in Shared Service Centers, brings effects in the form of lowering costs handling these processes. After analyzing the data, the results confirming the thesis were obtained. In the studied period of years 2014-2017, despite rising expenes for education, the direct costs related to employees servicing support processes were decreasing. It causes the necessity of insightful analysis of the problem from different aspects, but it also allows us to suppose that the implementation of solutions developed in education system would also be effective in other areas of activity of local government units, which would optimalize costs and bring significant savings.(original abstract)