Activity Based Costing in Universities - an inappropriate technique?

M. Broad and D. Crowther

Working Papers from University of Southampton - Department of Accounting and Management Science

Abstract: The technique of ABC has been widely adopted by universities in the UK, with the assumption that the more accurate identification of costs makes them more manageable. It is the purpose of this paper to consider this question of manageability through identification and allocation in the university sector and to question this as a basis for decision making and resource allocation.

Keywords: COSTS; MANAGEMENT; DECISION MAKING (search for similar items in EconPapers)
JEL-codes: D69 D7 (search for similar items in EconPapers)
Pages: 27 pages
Date: 2000
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