Activity-based costing in universities - Five years on

被引：27

作者：

Cropper, P ^{[1
]}

Cook, R

机构：

[1] Univ Huddersfield, Costing Grp Charged Implementing ABC, Huddersfield HD1 3DH, W Yorkshire, England

[2] Univ Lancaster, Sch Management, Lancaster LA1 4YW, England

[3] Univ Lancaster, Planning Off, Lancaster LA1 4YW, England

来源：

PUBLIC MONEY & MANAGEMENT | 2000年 / 20卷 / 02期

关键词：

D O I：

10.1111/1467-9302.00213

中图分类号：

C93 [管理学]; D035 [国家行政管理]; D523 [行政管理]; D63 [国家行政管理];

学科分类号：

12 ; 1201 ; 1202 ; 120202 ; 1204 ; 120401 ;

摘要：

This article describes the current state of costing within the higher education. sector, reviewing recent published literature and analysing the progress made by institutions in implementing activity-based costing (ABC). It draws on the findings of two cross-sectional surveys of in UK universities, undertaken in 1993 and 1998/99. The data collected suggests that while implementation of ABC systems has been slow, this might be about to change because of pressures being exerted by funding bodies and central government.

引用

页码：61 / 68

页数：8