Theoretical and methodological foundations of cost accounting in higher education institutions
Year: 2025
Type: article
Abstract: This article examines the theoretical and methodological foundations of cost accounting practices in higher education institutions. Through comparative analysis, significant gaps between traditional approaches prevalent in Uzbekistan and advanced methodologies utilized internationally are identified. The study emphasizes the importance of adopting Activity-Based Costing, Responsibility Center Management, and Full Economic Costing to enhance transparency, accountability, and strategic resource allocation in higher education.
Author: ugli, Xonimqulov Islom Ergash
Institution: Tashkent State University of Economics
Language: English
Subfield: Management Information Systems
Domain: Social Sciences
SDG: Quality education
Open Access status: hybrid
OpenAlex ID: W7087648239
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