Literaturnachweis - Detailanzeige
Autor/in | Turk, Frederick J. |
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Titel | Activity-Based Costing: A Cost Management Tool. |
Quelle | In: New Directions for Higher Education, (1993) 83, S.27-34
PDF als Volltext |
Sprache | englisch |
Dokumenttyp | gedruckt; online; Zeitschriftenaufsatz |
ISSN | 0271-0560 |
DOI | 10.1002/he.36919938305 |
Schlagwörter | Leitfaden; Budgeting; College Administration; Cost Effectiveness; Costs; Higher Education; Operating Expenses; Resource Allocation; School Accounting |
Abstract | In college and university administration, overhead costs are often charged to programs indiscriminately, whereas the support activities that underlie those costs remain unanalyzed. It is time for institutions to decrease ineffective use of resources. Activity-based management attributes costs more accurately and can improve efficiency. (MSE) |
Erfasst von | ERIC (Education Resources Information Center), Washington, DC |