Naslov
Full costing at Universities: A Literature Review

Autori
Dragija, Martina

Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), znanstveni

Izvornik
Proceedings of 3rd International Conference "Vallis Aurea" focus on: Regional Development / Katalinic, Branko - Požega : Beč : Veleučilište u Požegi ; DAAAM International Vienna, 2012, 0227-0233

ISBN
978-3-901509-78-0

Skup
3rd International Conference "Vallis Aurea" focus on: Regional

Mjesto i datum
Požega, Hrvatska, 05.10.2012

Vrsta sudjelovanja
Poster

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
full costing; ABC method; University

Sažetak
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.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA