Cost accounting in Spanish and Catalan universities: Its current status of implementation
Purpose: The main purpose of this paper is to analyse the development, implementation and use of different cost systems at universities. Design/methodology/approach: First, the need for a system of costs has been justified. The main elements favouring the process of implementing a cost system have b...
| Main Authors: | , |
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| Format: | Article |
| Language: | Catalan |
| Published: |
OmniaScience
2017-01-01
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| Series: | Intangible Capital |
| Subjects: | |
| Online Access: | http://www.intangiblecapital.org/index.php/ic/article/view/915 |