Process management and its usefulness to cost management of public university Cover Image

Zarządzanie procesowe i jego przydatność do zarządzania kosztami uczelni publicznej
Process management and its usefulness to cost management of public university

Author(s): Daria Moskwa-Bęczkowska
Subject(s): Economy
Published by: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Keywords: public universities; process management; cost management; activity based costing

Summary/Abstract: The process approach to managing of public university in terms of its costs is considered in this article. The changing socio-economic conditions of functioning of universities in Poland make that the traditional models of management used in these organizations, including costs management, do not create sufficient grounds to compete effectively in the market of educational services. The main objective of this paper is to present the essence of process management and conditions that determine the possibility and desirability of its use for cost management of public universities, with particular emphasis on activity based costing.

  • Issue Year: 2014
  • Issue No: 343
  • Page Range: 417-430
  • Page Count: 14