ACTIVITY-BASED COSTING (ABC) MODEL FOR ROMANIAN PUBLIC HIGHER EDUCATION INSTITUTIONS

Sorinel CÄ‚PUÅžNEANU (), Bogdan IonuÈ› Stolojescu (), Alina-Georgiana Solomon () and Ileana-Sorina RAKOÅž
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Sorinel CÄ‚PUÅžNEANU: Titu Maiorescu University of Bucharest
Bogdan IonuÈ› Stolojescu: Decembrie 1918 University of Alba Iulia
Alina-Georgiana Solomon: Cantemir Christian University of Bucharest
Authors registered in the RePEc Author Service: Sorinel Capusneanu

Annales Universitatis Apulensis Series Oeconomica, 2024, vol. 1, issue 26, 15

Abstract: The main objective of this study is to implement an efficient costing model such as Activity-Based Costing (ABC) within a public Higher Education Institution (HEI) in Romania. This study is based on the study and analysis of studies from the national and international specialized literature, comparative analyses. The collection of data and information was made from public data such as income and expenditure budgets, patrimonial results accounts of a HEI in Romania. The obtained results indicate real possibilities of implementing the ABC method within public higher education universities in Romania, and the authors' conclusions highlight the advantages of the implementation that are of interest both for specialists in the academic field and for specialists in the business environment.

Keywords: Higher Education Institution (HEI); Activity-Based Costing (ABC); cost calculation; department; faculty; implementation (search for similar items in EconPapers)
JEL-codes: H83 M41 (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:alu:journl:v:1:y:2024:i:26:p:15

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