Activity Based Costing in Universities - an inappropriate technique?.

The technique of ABC has been widely adopted by universities in the UK, with the assumption that the more accurate identification of costs makes them more manageable. It is the purpose of this paper to consider this question of manageability through identification and allocation in the university sector and to question this as a basis for decision making and resource allocation.

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Year of publication:	2000
Authors:	Broad, M. ; Crowther, D.
Institutions:	Economics Division, University of Southampton
Subject:	COSTS \| MANAGEMENT \| DECISION MAKING

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Series:	University of Southampton - Department of Accounting and Management Science.
Type of publication:	Book / Working Paper
Notes:	27 pages
Classification:	D7 - Analysis of Collective Decision-Making ; D69 - Welfare Economics. Other
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10005640630