Full Costing Implementation in Universites Equirements, Benefits, and Challenges

Document Type : Research Paper

Authors

1 Accounting Instructor, Al-Zahra University

2 Assistant Professor of Accounting, Al-Zahra University,

3 Graduate Student, Ilam Provincial Recognition Court

Abstract

Clear feature of today's world is rapid changes in information technology and increased competition in commercial transactions. Affected this changes, Universities slowly becoming institutions that established alphabet of business requirements in itself. In the past, governments and universities were the key actors of financial roles of educational system, but today's, market as the third side of this triangle is playing role. In fact, the changes are arising from the combination of greater autonomy and accountability of universities. The use of modern financial management tools, such as Full Costing Implementation is solution for help universities to playing their accountability roles. In our country also in addition to the changes from independence of university, accordance to the fifth paragraph of Article 20 of the Law of Economic, Social and Cultural, implementation of costing system has been required in universities. The purpose of this study is surveying implementation Full Costing method in universities. 

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References

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History

  • Receive Date: 25 December 2014
  • Revise Date: 11 October 2015
  • Accept Date: 26 October 2015

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