Development and Implementation of a University Costing Model

Teresa Garcia Valderrama and Rosario Del Rio Sanchez

Public Money & Management, 2006, vol. 26, issue 4, 251-255

Abstract: This article analyses the advantages and disadvantages of costing models for public universities. The authors propose a new model which uses the best of the traditional and the newer activity based costing (ABC) models. The new model will be of interest to universities worldwide.

Date: 2006
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Citations: View citations in EconPapers (3)

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DOI: 10.1111/j.1467-9302.2006.00533.x

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