2007, Vol. 17, Issue 1, an item 4

 KLAUS A., RY—CA R., KOWALSKI M., Activity Based Costing: cost analysis of dean's office at universities 

Nowadays the problem of efficient costs management affects not only the manufacturing industry concentrated on profits. Many factors, above all the managers awareness, cause that every institution is trying to find solutions which ensure information support in cost area. This is an important issue also for university education institutions. Currently Polish universities start to struggle with increased competition and more and more restrictive state legislatures. However, using such techniques as Activity-Based Costing (ABC), give them the possibility to gain a better understanding of costs, costs optimization, improved quality and a higher studentís satisfaction. This paper presents a way in which the ABC can be implemented in selected functional division of the university. It shows an analysis of the deanís office costs using the ABC method and gives some examples of its advantages.

Keywords: activity based costing, activity based management at Polish universities, cost analysis