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Peer reviewedGordon, Gus; Charles, Maria – Planning for Higher Education, 1998
The activity-based costing (ABC) method of analyzing institutional costs in higher education involves four procedures: determining the various discrete activities of the organization; calculating the cost of each; determining the cost drivers; tracing cost to the cost objective or consumer of each activity. Few American institutions have used the…
Descriptors: College Administration, College Planning, Costs, Foreign Countries
