Publication Details
Issue: Vol 7, No 2 (2026)
ISSN: 2660-5317
Abstract
This article analyzes the theoretical-methodological foundations and practical state of management accounting by responsibility centers and segments in non-state higher education institutions (NHEIs). The study identifies shortcomings of the existing generalized cost allocation system and proposes an updated model based on integrated application of ABC costing, standard costing, and target costing methods.
Keywords
management accounting
responsibility centers
segment accounting
non-state higher education institution
ABC costing
information consolidation
KPI