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Full Cost Recovery Method - the Challenge for Czech Universities?
[Metoda full cost - výzva pro české vysoké školy?]

Author

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  • Jaroslav Wagner

Abstract

The paper focuses on principles of full cost recovery method in the area of research and development and it discusses challenges as well as potential problems of the implementation at Czech universities. First, the paper deals with significance of full cost method for users of information. Second, it concerns with some fundamental issues of method implementation as system organizational change. Finally, real and assumed risks and difficulties of implementation in Czech universities are discussed.

Suggested Citation

  • Jaroslav Wagner, 2010. "Full Cost Recovery Method - the Challenge for Czech Universities? [Metoda full cost - výzva pro české vysoké školy?]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2010(4), pages 81-89.
    • Handle: RePEc:prg:jnlcfu:v:2010:y:2010:i:4:id:88:p:81-89
    DOI: 10.18267/j.cfuc.88
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    More about this item

    Keywords

    Cost allocation; Full cost recovery method; Research projects' financial control; Alokace nákladů; Metoda full cost; Finanční řízení výzkumných projektů;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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