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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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    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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