Triangulation Approach to Costing in Higher Education Institutions  

作　　者：Panagiotis V. Papadeas 

机构地区：[1]Technological Educational Institute of Piraeus, Piraeus, Greece

出　　处：《Journal of Modern Accounting and Auditing》2013年第11期1431-1441,共11页现代会计与审计（英文版）

摘　　要：This study presents a triangulation approach to the investigation of costing possibilities in Greek higher education institutions. The historical data contained in the financial statements of universities provide the expenditures of the latter. These expenditures are then re-determined with the use of independent variables （Jacobian determinants）, as well as with activity-based costing （ABC） and interviews, in order to obtain certainty of accuracy of the calculations and an indication of the cost of educational services, which can help determine magnitudes and improve the long-term planning of university resources. The above process can be used to create cost drivers and cost pools for the new financial burden of academic departments （cost centres） and to calculate the cost per student for each department. This information does not function at variance with or as a substitute for traditional accounting systems but in parallel （or supplementally）, providing administrators with more comparative data and a clearer picture of a university＇s economic operations which will facilitate its decision planning. Thus, it can provide higher education institutions with a decision-making tool for the following tasks： （1） allocation of national and community funds to university departments; （2） financing of textbooks, food, and accommodation; and （3） determining the optimum number of new enrolments.

关 键 词：allocation criteria academic departments cost drivers cost pools DECISION-MAKING 

分 类 号：F275.3[经济管理—企业管理] TP391.41[经济管理—国民经济]