Usage of Full Cost Method in Higher Education Institutions in the Czech Republic

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F70883521%3A28120%2F12%3A43868393" target="_blank" >RIV/70883521:28120/12:43868393 - isvavai.cz</a>

Result on the web

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DOI - Digital Object Identifier

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Result language

angličtina

Original language name

Usage of Full Cost Method in Higher Education Institutions in the Czech Republic

Original language description

The purpose of the paper is aimed at research on implementing a full cost method in public higher education institutions in the Czech Republic and at European universities. The first part sets out the reasons why it is important for universities to knowthe full cost and it further identifies the main barriers to the implementation of the full cost method. Another part is devoted to an explanation of the nature of the full cost method, the results of own research conducted on the implementation of the full cost method in the Czech Republic and the confrontation with the results of research carried out by the European University Association in Europe. The final part presents results of investigation and outlines possible topics for further discussion orresearch.

Czech name

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Czech description

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Type

D - Article in proceedings

CEP classification

AE - Management, administration and clerical work

OECD FORD branch

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Project

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Continuities

V - Vyzkumna aktivita podporovana z jinych verejnych zdroju

Publication year

2012

Confidentiality

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection

Advances in Finance and Accounting

ISBN

978-1-61804-124-1

ISSN

2227-460X

e-ISSN

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Number of pages

6

Pages from-to

170-175

Publisher name

WSEAS Press

Place of publication

Praha

Event location

Zlín

Event date

Sep 20, 2012

Type of event by nationality

WRD - Celosvětová akce

UT code for WoS article

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