APPLICATION OF ACTIVITY BASED COSTING (ABC) TO CALCULATION OF TEACHING COST AT UNIVERSITIES
Journal Title: Scientific Journal of the Military University of Land Forces - Year 2011, Vol 160, Issue 2
Abstract
The paper presents theoretical foundations and formal notation of Activity Based Costing (ABC) as well as a case study of its pilot implementation in one of the dean offices of Wroclaw University of Technology. It indicates advantages linked to the application of Activity Based Costing at universities, simultaneously drawing attention to problems and cost involved.
Authors and Affiliations
Agata KLAUS – ROSIŃSKA , Dorota KUCHTA
Keywords
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- EP ID EP61237
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