Activity Based Costing in Universities - an inappropriate technique?
The technique of ABC has been widely adopted by universities in the UK, with the assumption that the more accurate identification of costs makes them more manageable. It is the purpose of this paper to consider this question of manageability through identification and allocation in the university sector and to question this as a basis for decision making and resource allocation.
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|Date of creation:||2000|
|Contact details of provider:|| Postal: University of Southampton, Department of Accounting & Mangement Science, Southampton S09 5NH UK.|
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