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Activity Based Costing: cost analysis of dean’s office at universities

Author

Listed:
  • Agata Klaus
  • Radosław Ryńca
  • Michał Kowalski

Abstract

W artykule omówiono sposób wykorzystania rachunku kosztów działań w uczelni wyższej. Przedstawiono analizę kosztów dziekanatu za pomocą tej metody przy użyciu modelu kalkulacji kosztów oraz korzyści wynikające z jej zastosowania. Pokazano, że rachunek kosztów działań jest narzędziem, które zapewnia szeroką informację zarządczą, wiarygodne i zrozumiale wyniki oraz dobrze odwzorowuje złożoność procesów realizowanych na uniwersytetach.

Suggested Citation

  • Agata Klaus & Radosław Ryńca & Michał Kowalski, 2007. "Activity Based Costing: cost analysis of dean’s office at universities," Operations Research and Decisions, Wroclaw University of Science and Technology, Faculty of Management, vol. 17(1), pages 63-78.
    • Handle: RePEc:wut:journl:v:1:y:2007:p:63-78
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