engleski

Towards full costing method at University of Zagreb

This paper aims to show current situation in accounting treatment of costs in higher education institutions, more precisely at University of Zagreb. Constituents of the University of Zagreb are primarily financed from thegovernment budget. Accordingly, revenues and receipts and expenditures and expenses are reported according to budget classifications in accordance with the Budget Law (Official Gazette 87/2008). Authors will try to connect budget classification with the implementation of full costing method in separate model of cost accounting that could be developed for purposes of tracking and allocating costs taking into consideration activity based costing system. Regulations on the budget classifications adopted by the Minister of Finance differ following classifications: organizational classification, economic classification, functional classification, program classification and sources of funding. Mentioned classification will be analyzed in order to provide link between the monitoring of cost and certain activities recorded in program classification. That will provide possible model to accurately calculate prices of services at higher education institutions respectively the University of Zagreb.

full costing; ABC method; cost allocation; Universities; program classification; activities

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