<title/> Financial pressures facing UK universities have increased the demand for good financial management information. The government wants higher education institutions to adopt standardized full economic costing. This article describes an activity-based management (ABM) model which has been...

Financial pressures facing UK universities have increased the demand for good financial management information. The government wants higher education institutions to adopt standardized full economic costing. This article describes an activity-based management (ABM) model which has been...