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ERIC Number: EJ558418
Record Type: Journal
Publication Date: 1998
Pages: N/A
Abstractor: N/A
Reference Count: N/A
ISSN: ISSN-0736-0983
Unraveling Higher Education's Costs.
Gordon, Gus; Charles, Maria
Planning for Higher Education, v26 n2 p24-26 Win 1997-1998
The activity-based costing (ABC) method of analyzing institutional costs in higher education involves four procedures: determining the various discrete activities of the organization; calculating the cost of each; determining the cost drivers; tracing cost to the cost objective or consumer of each activity. Few American institutions have used the method, but it has been successful in several British universities. (MSE)
Publication Type: Guides - Non-Classroom; Journal Articles
Education Level: N/A
Audience: Administrators; Practitioners
Language: English
Sponsor: N/A
Authoring Institution: N/A