摘要：Management accounting has been playing an increasing role in the management of public institutions due to the current economic context and the permanent concern to apply public money efficiently. Using a case study approach, this paper presents the development of a management accounting system specifically designed for the University of the Algarve. This paper contributes to a better understanding of the complexity that characterizes the development of a costing system in higher education institutions and presents a solution to compute the cost of several cost objects (cost per student, cost per course, cost per research project, cost per service). This information is crucial for strategic planning, management control and to support the decision-making process in the institution.
