About this paper

Appears in:
Pages: 3582-3591
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

MEASURING THE COST OF ACTIVITIES PERFORMED AT THE UNIVERSITY

D. Kuchta, S. Zabek

Wrocław University of Technology (POLAND)
The universities are, like any organization, more and more drastically faced with the question “how much cost the our products (students, courses etc.)?” and “Are these cost justified?”. In order to answer this question, more or more often the activity based costing method is used, where an intermediate step – measuring the cost of university activities – is necessary. The problem is that the specificity of the activities performed at the university makes them extremely difficult to measure, especially the cost of research and course preparation activities are difficult to determine. In the paper a method of approximate research/teaching activity cost measurement, taking into account subjective expert opinions of the research and teaching staff, is applied to university activities. The method is based on the well known AHP method and will help to answer the questions about the cost of university activities and products.
@InProceedings{KUCHTA2010MEA,
author = {Kuchta, D. and Zabek, S.},
title = {MEASURING THE COST OF ACTIVITIES PERFORMED AT THE UNIVERSITY},
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 = {3582-3591}}
TY - CONF
AU - D. Kuchta AU - S. Zabek
TI - MEASURING THE COST OF ACTIVITIES PERFORMED AT THE UNIVERSITY
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 - 3582
EP - 3591
ER -
D. Kuchta, S. Zabek (2010) MEASURING THE COST OF ACTIVITIES PERFORMED AT THE UNIVERSITY, ICERI2010 Proceedings, pp. 3582-3591.
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