Theoretical and methodological foundations of cost accounting in higher education institutions
Copyright policy )Theoretical and methodological foundations of cost accounting in higher education institutions
This article examines the theoretical and methodological foundations of cost accounting practices in higher education institutions. Through comparative analysis, significant gaps between traditional approaches prevalent in Uzbekistan and advanced methodologies utilized internationally are identified. The study emphasizes the importance of adopting Activity-Based Costing, Responsibility Center Management, and Full Economic Costing to enhance transparency, accountability, and strategic resource allocation in higher education.
- Tashkent State University of Economics Uzbekistan
Higher education institutions, Responsibility center management, Activity-based costing, cost accounting, Financial transparency
Higher education institutions, Responsibility center management, Activity-based costing, cost accounting, Financial transparency
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