SIMULATION OF THE ACTIVITY-BASED COSTING METHOD IN GOVERNMENT UNIVERSITY

Stoyko Mitov ()
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Stoyko Mitov: Faculty of Economics and Business Administration, Sofia University St Kliment Ohridski

Yearbook of the Faculty of Economics and Business Administration, Sofia University, 2021, vol. 20, issue 1, 131-150

Abstract: This paper presents an attempt to adapt the activity-based costing method in government universities, considering the importance of cost for effective cost management within the public sector. A classification of the activities determining cost factors at the Faculty level is proposed, on the basis of which an attempt has been made to simulate the method Activity-based costing. An indicator of the cost and financial result of the training of 155 students in a bachelor's program is derived.

Keywords: cost; higher education; public expenditure; management accounting. (search for similar items in EconPapers)
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:sko:yrbook:v:20:y:2021:i:1:p:131-150

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