ERIC Number: EJ526224
Record Type: Journal
Publication Date: 1996
Pages: N/A
Abstractor: N/A
ISBN: N/A
ISSN: ISSN-0147-877X
EISSN: N/A
As Easy as ABC: Re-engineering the Cost Accounting System.
Trussel, John M.; Bitner, Larry N.
Business Officer, v29 n12 p34-39 Jun 1996
To be useful for management decision making, the college or university's cost accounting system must capture and measure improvements. Activity-based costing (ABC), which determines more accurately the full costs of services and products, tracks improvements and should proceed alongside reengineering of institutional accounting. Guidelines are offered for designing such a system and using resulting information. (MSE)
Descriptors: Change Strategies, College Administration, Decision Making, Higher Education, Information Utilization, Organizational Change, School Accounting, Systems Development
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: Guides - Non-Classroom; Reports - Evaluative; Journal Articles
Education Level: N/A
Audience: Administrators; Practitioners
Language: English
Sponsor: N/A
Authoring Institution: N/A
Grant or Contract Numbers: N/A