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Provocările contabile ale dezvoltării durabile a instituțiilor de învățământ superior din Republica Moldova

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cris.sourceIdoai:irek.ase.md:123456789/146
dc.creatorBădicu, Galina
dc.creatorMihaila, Svetlana
dc.date2016-06-01T16:23:24Z
dc.date2016-06-01T16:23:24Z
dc.date2016-03
dc.date.accessioned2023-11-13T20:51:25Z
dc.date.available2023-11-13T20:51:25Z
dc.descriptionPublicat 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
dc.descriptionThe 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.
dc.formatapplication/pdf
dc.identifier1810-9136
dc.identifierhttp://irek.ase.md:80/xmlui/handle/123456789/146
dc.identifier.urihttps://cris.ase.md/handle/123456789/4446
dc.languageen
dc.publisherEditura ASEM
dc.subjectînvățământ superior
dc.subjectstandarde educaționale de stat
dc.subjectautonomie universitară
dc.subjectautonomie financiară
dc.subjectcosturi de instruire
dc.subjectmetoda costurilor pe activități ABC
dc.titleProvocările contabile ale dezvoltării durabile a instituțiilor de învățământ superior din Republica Moldova
dc.typeArticle
dspace.entity.typePublication
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