About this paper

Appears in:
Pages: 5333-5343
Publication year: 2017
ISBN: 978-84-617-8491-2
ISSN: 2340-1079
doi: 10.21125/inted.2017.1247

Conference name: 11th International Technology, Education and Development Conference
Dates: 6-8 March, 2017
Location: Valencia, Spain

COST ACCOUNTING IN MONGOLIAN HIGHER EDUCATION SYSTEM

P. Tsedensodnom1, M.V. Sánchez Rebull2

1University of Finance and Economics of Mongolia (MONGOLIA)
2University of Rovira i Virgili (SPAIN)
Higher education is main key of the human, science and technology and industrial development. Mongolia is developing country at the transition stage from factor to efficiency driven stage of economic development.

The quality of its higher education depends on the productivity of its people, otherwise, financing policy and its spending efficiency also depend on quality of higher education. Mongolian development strengths and weaknesses are viewed by many indicators for example, quality of education system, inadequately educated workforce, inappropriate capital spending and consumption in education and science sector. Therefore, it is necessary to consider the financial and cost factors in the development of the Mongolian higher education sector.

This paper focuses on the current situation of cost accounting systems implementations in Mongolian higher education system and on the necessary recommendations to the challenge of implementation of new approaches in modern universities. For such a purpose, we have used theoretical framework and empirical research in two cases: two different universities in Mongolia.
@InProceedings{TSEDENSODNOM2017COS,
author = {Tsedensodnom, P. and S{\'{a}}nchez Rebull, M.V.},
title = {COST ACCOUNTING IN MONGOLIAN HIGHER EDUCATION SYSTEM},
series = {11th International Technology, Education and Development Conference},
booktitle = {INTED2017 Proceedings},
isbn = {978-84-617-8491-2},
issn = {2340-1079},
doi = {10.21125/inted.2017.1247},
url = {http://dx.doi.org/10.21125/inted.2017.1247},
publisher = {IATED},
location = {Valencia, Spain},
month = {6-8 March, 2017},
year = {2017},
pages = {5333-5343}}
TY - CONF
AU - P. Tsedensodnom AU - M.V. Sánchez Rebull
TI - COST ACCOUNTING IN MONGOLIAN HIGHER EDUCATION SYSTEM
SN - 978-84-617-8491-2/2340-1079
DO - 10.21125/inted.2017.1247
PY - 2017
Y1 - 6-8 March, 2017
CI - Valencia, Spain
JO - 11th International Technology, Education and Development Conference
JA - INTED2017 Proceedings
SP - 5333
EP - 5343
ER -
P. Tsedensodnom, M.V. Sánchez Rebull (2017) COST ACCOUNTING IN MONGOLIAN HIGHER EDUCATION SYSTEM, INTED2017 Proceedings, pp. 5333-5343.
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