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Development and Implementation of a University Costing Model


  • Teresa Garcia Valderrama
  • Rosario Del Rio Sanchez


This article analyses the advantages and disadvantages of costing models for public universities. The authors propose a new model which uses the best of the traditional and the newer activity based costing (ABC) models. The new model will be of interest to universities worldwide.

Suggested Citation

  • Teresa Garcia Valderrama & Rosario Del Rio Sanchez, 2006. "Development and Implementation of a University Costing Model," Public Money & Management, Taylor & Francis Journals, vol. 26(4), pages 251-255, September.
  • Handle: RePEc:taf:pubmmg:v:26:y:2006:i:4:p:251-255
    DOI: 10.1111/j.1467-9302.2006.00533.x

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    Cited by:

    1. Emerson Mainardes & Mário Raposo & Helena Alves, 2014. "Universities Need a Market Orientation to Attract Non-Traditional Stakeholders as New Financing Sources," Public Organization Review, Springer, vol. 14(2), pages 159-171, June.

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