Title:

Procedure of creating activity-based costing system for higher education institutions in Oros Modeler environment

Group publication title:

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu

Title in english:

Procedura tworzenia systemu rachunku kosztów działań dla uczelni wyższej w środowisku Oros Modeler

Creator:

Januszewski, Arkadiusz

Subject and Keywords:

activity-based costing ; ABC model ; higher education ; teaching costs

Description:

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu = Research Papers of Wrocław University of Economics, 2011, Nr 205, s. 156-167

Abstrakt:

The article presents the procedure of building a computer-based costing systemde signed uniquely for university level education institutions. The concept of activity-based costing (ABC) has been adopted as the cost calculation method. The structure of the costing model for a hypothetic university has been elaborated and described in the paper. Significant attention has been paid to the implementation of the ABC model into the information technology environment. Thus, the most important steps of constructing the ABC system in the OROS Modeler environment have been described

Publisher:

Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu

Place of publication:

Wrocław

Date:

2011

Resource Type:

artykuł

Format:

application/pdf

Language:

eng

Relation:

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu = Research Papers of Wrocław University of Economics; 2011; Nr 205

Rights:

Wszystkie prawa zastrzeżone (Copyright)

Access Rights:

Dla wszystkich w zakresie dozwolonego użytku

Location:

Uniwersytet Ekonomiczny we Wrocławiu