About this paper

Appears in:
Pages: 1579-1592
Publication year: 2010
ISBN: 978-84-614-2439-9
ISSN: 2340-1095

Conference name: 3rd International Conference of Education, Research and Innovation
Dates: 15-17 November, 2010
Location: Madrid, Spain

ACTIVITY BASED COSTING IN UNIVERSITIES - A CALCULATION OF TEACHING COSTS

A. Klaus-Rosinska, M. Kowalski

Wroclaw University of Technology (POLAND)
From a point of view of the demand to the managerial information, needs of higher education institutions aren’t differing significantly from requirements entered by enterprises. The growth of being interested in tools supporting taking managerial decisions at universities is resulted not only by necessity to change their functioning (caused by continuously growing competition in recruiting students and getting funds to finance research projects). They have occurred also legal regulations, which demand universities to document their activity on the faith of readable cost effectiveness indicators.

It is obvious that the internal needs and the external regulations impose on universities search for better, improved systems of managerial information. The question is very complicated, academic centers are one of the biggest institutions which realize public mission (taking into consideration employment and financial amounts). Compound of university activity causes difficulties in the organization of costs record and unlimited needs for cost information.

In accordance of above-mentioned requirements it is important to use in universities tools helping management, tools like activity based costing (ABC). The purpose of the article is to present the model of teaching cost calculation based on ABC, which was created for one of the departments of the Wroclaw University of Technology (Poland). The elaboration describes steps taken of works, indicates problems met and presents their discussion and recommended solutions.
@InProceedings{KLAUSROSINSKA2010ACT,
author = {Klaus-Rosinska, A. and Kowalski, M.},
title = {ACTIVITY BASED COSTING IN UNIVERSITIES - A CALCULATION OF TEACHING COSTS},
series = {3rd International Conference of Education, Research and Innovation},
booktitle = {ICERI2010 Proceedings},
isbn = {978-84-614-2439-9},
issn = {2340-1095},
publisher = {IATED},
location = {Madrid, Spain},
month = {15-17 November, 2010},
year = {2010},
pages = {1579-1592}}
TY - CONF
AU - A. Klaus-Rosinska AU - M. Kowalski
TI - ACTIVITY BASED COSTING IN UNIVERSITIES - A CALCULATION OF TEACHING COSTS
SN - 978-84-614-2439-9/2340-1095
PY - 2010
Y1 - 15-17 November, 2010
CI - Madrid, Spain
JO - 3rd International Conference of Education, Research and Innovation
JA - ICERI2010 Proceedings
SP - 1579
EP - 1592
ER -
A. Klaus-Rosinska, M. Kowalski (2010) ACTIVITY BASED COSTING IN UNIVERSITIES - A CALCULATION OF TEACHING COSTS, ICERI2010 Proceedings, pp. 1579-1592.
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