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