IDEAS home Printed from https://ideas.repec.org/a/eph/journl/v8y2013i1n10.html
   My bibliography  Save this article

A recursive model for decomposition of direct and indirect costs in HEI in Romania

Author

Listed:
  • Radu LIXĂNDROIU

    (University Transilvania of Brașov, România)

  • Cătălin MAICAN

    (University Transilvania of Brașov, România)

Abstract

This paper represents an original work as regards the analysis of the costs structure in a higher education institution in Romania, aiming at identifying a model for calculating the minimum tuition fee and the marginal student so as for the principle of managerial and financial efficiency stipulated in the new law of education to be complied with. In the calculation process, all the costs within a university are decomposed and a cost-per-subject is developed consisting of all the costs involved in the entire teaching process of a school subject, irrespective of its type. The need for analysis was triggered by the evidence that each university establishes the level of tuition fees in an arbitrary manner, “in accordance with the market”, but without having a model for direct and indirect cost distribution at the level of the programs of study.

Suggested Citation

  • Radu LIXĂNDROIU & Cătălin MAICAN, 2013. "A recursive model for decomposition of direct and indirect costs in HEI in Romania," Management & Marketing, Economic Publishing House, vol. 8(1), Spring.
    • Handle: RePEc:eph:journl:v:8:y:2013:i:1:n:10
    as

    Download full text from publisher

    File URL: http://www.managementmarketing.ro/pdf/articole/307.pdf
    Download Restriction: no
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eph:journl:v:8:y:2013:i:1:n:10. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Simona Vasilache (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.