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Activity-Based Costing (Abc) Model For Romanian Public Higher Education Institutions

Author

Listed:
  • Sorinel CÄ‚PUÅžNEANU

    (Titu Maiorescu University of Bucharest)

  • Bogdan IonuÈ› STOLOJESCU

    (Decembrie 1918 University of Alba Iulia)

  • Alina-Georgiana SOLOMON

    (Cantemir Christian University of Bucharest)

  • Ileana-Sorina RAKOÅž

Abstract

The main objective of this study is to implement an efficient costing model such as Activity-Based Costing (ABC) within a public Higher Education Institution (HEI) in Romania. This study is based on the study and analysis of studies from the national and international specialized literature, comparative analyses. The collection of data and information was made from public data such as income and expenditure budgets, patrimonial results accounts of a HEI in Romania. The obtained results indicate real possibilities of implementing the ABC method within public higher education universities in Romania, and the authors' conclusions highlight the advantages of the implementation that are of interest both for specialists in the academic field and for specialists in the business environment.

Suggested Citation

  • Sorinel CÄ‚PUÅžNEANU & Bogdan IonuÈ› STOLOJESCU & Alina-Georgiana SOLOMON & Ileana-Sorina RAKOÅž, 2024. "Activity-Based Costing (Abc) Model For Romanian Public Higher Education Institutions," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(26), pages 1-15.
    • Handle: RePEc:alu:journl:v:1:y:2024:i:26:p:15
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    File URL: http://oeconomica.uab.ro/upload/lucrari/2620241/15.pdf
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    References listed on IDEAS

    as
    1. Staci A. Kenno & Barbara Sainty, 2017. "Revising the budgeting model: challenges of implementation at a university," Journal of Applied Accounting Research, Emerald Group Publishing Limited, vol. 18(4), pages 496-510, November.
    2. 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.
    3. Grégory Wegmann, 2019. "A Typology of Cost Accounting Practices based on Activity-based Costing - A Strategic Cost Management Approach," Post-Print hal-02446738, HAL.
    4. repec:eme:jaar00:jaar-04-2015-0031 is not listed on IDEAS
    5. Horacio Molina-Sánchez & Antonio Ariza-Montes & Mar Ortiz-Gómez & Antonio Leal-Rodríguez, 2019. "The Subjective Well-Being Challenge in the Accounting Profession: The Role of Job Resources," IJERPH, MDPI, vol. 16(17), pages 1-17, August.
    6. Tsamenyi, Mathew & Noormansyah, Irvan & Uddin, Shahzad, 2008. "Management controls in family-owned businesses (FOBs): A case study of an Indonesian family-owned University," Accounting forum, Elsevier, vol. 32(1), pages 62-74.
    7. Gary COKINS & Sorinel CĂPUŞNEANU, 2010. "Cost Drivers. Evolution and Benefits," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania / Editura Economica, vol. 8(9(549)), pages 7-16, August.
    8. Mathew Tsamenyi & Irvan Noormansyah & Shahzad Uddin, 2008. "Management controls in family-owned businesses (FOBs): A case study of an Indonesian family-owned University," Accounting Forum, Taylor & Francis Journals, vol. 32(1), pages 62-74, March.
    9. Henry Palowski, 2011. "Misinterpretation of the strategic significance of cost driver analysis: evidence from management accounting theory and practice," Economy of region, Centre for Economic Security, Institute of Economics of Ural Branch of Russian Academy of Sciences, vol. 1(2), pages 131-136.
    10. Pedro Borges & Maria do Céu Alves & Rui Silva, 2024. "The Activity-Based Costing System Applied in Higher Education Institutions: A Systematic Review and Mapping of the Literature," Businesses, MDPI, vol. 4(1), pages 1-21, January.
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    More about this item

    Keywords

    Higher Education Institution (HEI); Activity-Based Costing (ABC); cost calculation; department; faculty; implementation;
    All these keywords.

    JEL classification:

    • H83 - Public Economics - - Miscellaneous Issues - - - Public Administration
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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