其他摘要：Purpose: The main purpose of this paper is to analyse the development, implementation and use of different cost systems at universities. Design/methodology: First, the need for a system of costs has been justified. The main elements favouring the process of implementing a cost system have been identified. Subsequently, through literature review, surveys from various agencies and interviews with those responsible for the cost management of universities, the degree of implementation of cost accounting in public universities, and whether or not there is any uniformity between different cost systems is analysed. Findings: The disparity between systems is confirmed, and the elements are identified that contribute to both improving the cost accounting knowledge of higher education institutions and achieving a greater degree of approximation between different cost systems. Research limitations/implications: The process of implementing cost systems in universities is not complete. It should be noted that the analysis is therefore performed during the implementation process. Practical implications: The results are interesting for university management professionals and information users. In addition, they will contribute to improving the efficiency of public resources. Originality/value: This article provides up-to-date and timely information on a new tool that helps to improve university management.
其他关键词：Cost Accounting; College costs; Educational costs; Research costs.
