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Peer reviewed Peer reviewed
ERIC Number: EJ474228
Record Type: Journal
Publication Date: 1993
Pages: N/A
Abstractor: N/A
ISBN: N/A
ISSN: ISSN-1058-2622
EISSN: N/A
Activity-Based Costing Systems for Higher Education.
Day, Dennis H.
Journal of School Business Management, v5 n4 p12-21 Oct 1993
Examines traditional costing models utilized in higher education and pinpoints shortcomings related to proper identification of costs. Describes activity-based costing systems as a superior alternative for cost identification, measurement, and allocation. (MLF)
Descriptors: Cost Estimates, Costs, Higher Education, School Accounting, School Business Officials
Publication Type: 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