ERIC Number: EJ447401
Record Type: Journal
Publication Date: 1992
Pages: N/A
Abstractor: N/A
ISBN: N/A
ISSN: ISSN-0147-877X
EISSN: N/A
The ABCs of Activity-Based Costing: A Cost Containment and Reallocation Tool.
Turk, Frederick J.
Business Officer, v26 n1 p36-43 Jul 1992
This article describes activity-based costing (ABC) and how this tool may help management understand the costs of major activities and identify possible alternatives. Also discussed are the traditional costing systems used by higher education and ways of applying ABC to higher education. (GLR)
Descriptors: Budgeting, College Admission, Colleges, Comparative Analysis, Costs, Higher Education, Resource Allocation, School Accounting, Universities
National Association of College and University Business Officers. 1110 Vermont Avenue NW Suite 800, Washington, DC 20005. Tel: 800-462-4916; Tel: 202-861-2500; Fax: 202-861-2583; Web site: http://www.nacubo.org
Publication Type: Journal Articles; Reports - Descriptive
Education Level: N/A
Audience: Administrators; Practitioners
Language: English
Sponsor: N/A
Authoring Institution: N/A
Grant or Contract Numbers: N/A
