Cost Management in European Universities - a Time of Change

Authors

  • Irena Sobanska University of Lodz
  • Jacek Kalinowski University of Lodz

DOI:

https://doi.org/10.5755/j01.ss.82.4.6610

Keywords:

full costing, management accounting, cost management

Abstract

European higher education institutions are becoming increasingly focused on cost reduction and accurate linking of costs to the accomplishment of their strategic goals.

Research problem of this paper is a search for factors, common in managerial accounting practice, which could become a basis for convergence of management accounting systems across Universities. The authors have formulated conclusions, important for a successful completion of the process of changes in cost accounting and management accounting in the strategic management context.

DOI: http://dx.doi.org/10.5755/j01.ss.82.4.6610

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Published

2013-12-16

Issue

Section

CONTEMPORARY PRACTICES IN FINANCE AND ACCOUNTING