Development and implementation of an Activity-Based Costing (ABC) model in private Higher Education Institutions (HEI)

Sorinel Căpușneanu, Bogdan Ionuț-Nicolae Stolojescu and Maria Măgurean
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Sorinel Căpușneanu: “Titu Maiorescu” University of Bucharest, Romania
Bogdan Ionuț-Nicolae Stolojescu: “1 Decembrie 1918” University of Alba Iulia, Romania
Maria Măgurean: “1 Decembrie 1918” University of Alba Iulia, Romania

Theoretical and Applied Economics, 2025, vol. XXXII, issue 3(644), Autumn, 5-30

Abstract: The current context requires institutions and organizations to manage costs using advanced cost calculation models effectively. This study aims to test and implement an ABC model for determining the academic costs of teachers and students in a private higher education institution organized into three faculties. Through this created model, three research hypotheses were tested. The results indicated that the proposed and tested model could be implemented within private higher education institutions, as evidenced by the implementation stages covered by the researched case study. The general conclusions highlight the possibility of successful implementation and application of the ABC model in other higher education institutions as well, the model being flexible and perfectly adaptable to the customers' requirements, or the products offered.

Keywords: Activity-Based Costing; higher education institutions; cost drivers; activities; performance. (search for similar items in EconPapers)
Date: 2025
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