Full Cost Recovery Method - the Challenge for Czech Universities?

Metoda full cost - výzva pro české vysoké školy?

Jaroslav Wagner

Český finanční a účetní časopis, 2010, vol. 2010, issue 4, 81-89

Abstract: The paper focuses on principles of full cost recovery method in the area of research and development and it discusses challenges as well as potential problems of the implementation at Czech universities. First, the paper deals with significance of full cost method for users of information. Second, it concerns with some fundamental issues of method implementation as system organizational change. Finally, real and assumed risks and difficulties of implementation in Czech universities are discussed.

Keywords: Cost allocation; Full cost recovery method; Research projects' financial control; Alokace nákladů; Metoda full cost; Finanční řízení výzkumných projektů (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2010
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DOI: 10.18267/j.cfuc.88

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