| Tekijä: | Acton, D. D. Cotton, W. D. J. |
| Otsikko: | Activity-based costing in a university setting |
| Lehti: | Journal of Cost Management
1997 : MAR/APR, VOL. 11:2, p. 32-41 |
| Asiasana: | COST ACCOUNTING FINANCIAL STATEMENTS UNIVERSITIES |
| Kieli: | eng |
| Tiivistelmä: | For financial statements with meaningful contribution margins per academic unit, direct educational expenditures for academic units in universities should be reallocated on the basis of the students taught. Activity-based costing in university support centers can lead to more accurate costing of the services provided by support centers. Costs of support centers can be traced back to academic units to determine the cost of proving a credit hour of education. Top administrators can use this information for decision making regarding resource allocation and strategic planning. |
SCIMA