Theoretical framework and an overview of the cost drivers that are applied in universities for allocating indirect costs
author
Toompuu, Katrin
Põlajeva, Tatjana
statement of authorship
Katrin Toompuu, Tatjana Põlajeva
source
Procedia - social and behavioral sciences
journal volume number month
Vol. 110
year of publication
2014
pages
p. 1014-1022
subject term
kuluarvestus
kulud
kulujuhtimine
jaotusmudelid
ülikoolid
keyword
cost accounting
indirect cost
cost drivers
selection of cost drivers
universities
ISSN
1877-0428
notes
Bibliogr. p. 1021-1022
Special issue: The 2-dn [i.e. 2-nd] International Scientific conference "Contemporary Issues in Business, Management and Education 2013"
TalTech department
rahanduse ja majandusteooria instituut
language
inglise