Publication: Provocările contabile ale dezvoltării durabile a instituțiilor de învățământ superior din Republica Moldova
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Editura ASEM
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Publicat în: Economica : Revistă ştiinţifico-didactică / Academia de Studii Economice a Moldovei ; redactor şef: Grigore Belostecinic. - Chişinău : ASEM, 2016. № 1. - P. 80-91. - Bibliogr.: p. 91 - Categoria B ISSN 1810-9136
The Republic of Moldova has, de facto, joined the Bologna Process in 2005, and starting with this year multiple reforms in the higher education realm have been peformed. One primary aspect deals with the financial autonomy of the universities. The lack of an adequate financial support from the government was offset by the introduction of paid studies, which allowed universities to survive under government underfunding conditions and to independently manage their financial resources gained from tuition fees. In order to determine the adequate level of funding a tool for identifying the real training costs is required. In this article, we aim to investigate the pros and cons of the method of activity based costing. JEL: I 23; M 41.
The Republic of Moldova has, de facto, joined the Bologna Process in 2005, and starting with this year multiple reforms in the higher education realm have been peformed. One primary aspect deals with the financial autonomy of the universities. The lack of an adequate financial support from the government was offset by the introduction of paid studies, which allowed universities to survive under government underfunding conditions and to independently manage their financial resources gained from tuition fees. In order to determine the adequate level of funding a tool for identifying the real training costs is required. In this article, we aim to investigate the pros and cons of the method of activity based costing. JEL: I 23; M 41.
Keywords
învățământ superior, standarde educaționale de stat, autonomie universitară, autonomie financiară, costuri de instruire, metoda costurilor pe activități ABC