Full costing at Universities: A Literature Review (CROSBI ID 590405)
Prilog sa skupa u zborniku | izvorni znanstveni rad | međunarodna recenzija
Podaci o odgovornosti
Dragija, Martina
engleski
Full costing at Universities: A Literature Review
This paper reviews literature on full costing at universities with focus on development of full costing system and practices of universities that have successfully develop this system. The topic of full costing at universities is very important and actual because universities are, due to decrease of budgetary resources, forced to raise funds from new resources like for instance EU funds. Furthermore, universities will raise funds from new resources only if they allocate costs under some costing method. For this reason full costing method at universities is crucial for financial sustainability of universities. In this paper author presents relevant literature on full costing, more precisely Activity Based Costing method, at universities.
full costing; ABC method; University
nije evidentirano
nije evidentirano
nije evidentirano
nije evidentirano
nije evidentirano
nije evidentirano
Podaci o prilogu
0227-0233.
2012.
objavljeno
Podaci o matičnoj publikaciji
Proceedings of 3rd International Conference "Vallis Aurea" focus on: Regional Development
Katalinic, Branko
Požega : Beč: Veleučilište u Požegi ; DAAAM International Vienna
978-3-901509-78-0
1847-8204
Podaci o skupu
3rd International Conference "Vallis Aurea" focus on: Regional
poster
05.10.2012-05.10.2012
Požega, Hrvatska