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Simulation Of The Activity-Based Costing Method In Government University

Author

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  • Stoyko Mitov

    (Faculty of Economics and Business Administration, Sofia University St Kliment Ohridski)

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.

Suggested Citation

  • Stoyko Mitov, 2021. "Simulation Of The Activity-Based Costing Method In Government University," Yearbook of the Faculty of Economics and Business Administration, Sofia University, Faculty of Economics and Business Administration, Sofia University St Kliment Ohridski - Bulgaria, vol. 20(1), pages 131-150, September.
    • Handle: RePEc:sko:yrbook:v:20:y:2021:i:1:p:131-150
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