The aim of the Master thesis is to analyse the performance of selected public universities in the Slovak Republic in terms of the distribution of the subsidy. The thesis is divided into the theoretical and practical part. The theoretical part is based on available book and Internet resources and focuses on company performance, categorization of performance indicators, measuring and management of financial performance, and evaluation of higher education institutions. In the practical part we focus on financing of public universities in the Slovak Republic according to the performance parameters, the analysis of the number of students of selected public universities and its expected development in the following year using trending functions, examining the dependence between the development of the number of students at all public universities and selected public universities, and examining the dependence between the development of the number of students and the staff at selected public higher education institutions.