СИМУЛАЦИЯ НА МЕТОДА „КАЛКУЛИРАНЕ НА БАЗА ДЕЙНОСТИ“ В РАМКИТЕ НА ДЪРЖАВЕН УНИВЕРСИТЕТ
SIMULATION OF THE „ACTIVITY-BASED COSTING“ METHOD IN GOVERNMENT UNIVERSITY
Author(s): Stoyko MitovSubject(s): Economy, Public Finances, Accounting - Business Administration
Published by: Софийски университет »Св. Климент Охридски«
Keywords: cost; higher education; public expenditure; management accounting
Summary/Abstract: This paper presents an attempt to adapt the activity-based costing method in government universities,considering the importance of cost for effective cost management within the public sector.A classification of the activities determining cost factors at the Faculty level is proposed, on the basis of which an attempt has been made to simulate the method „Activity-based costing“. An indicator of the cost and financial result of the training of 155 students in a bachelor‘s program is derived.
Journal: Годишник на Стопанския факултет на СУ „Св. Климент Охридски“
- Issue Year: 20/2021
- Issue No: 1
- Page Range: 131-150
- Page Count: 20
- Language: Bulgarian