000 01255naa a2200193uu 4500
001 8041415191210
003 OSt
005 20190211163556.0
008 080414s2008 xx ||||gr |0|| 0 eng d
100 1 _aMCCHLERY, Stuart
_934030
245 1 0 _aActivity-based management systems in higher education
260 _aOxford, UK :
_bBlackwell Publishing,
_cNovember 2007
520 3 _aFinancial pressures facing UK universities have increased the demand for good financial management information. The government wants higher education institutions to adopt standardized full economic costing. This article describes an activity-based management (ABM) model which has been successfully used to cost institutions' activities down to appropriate levels of focus, linking the activities to income streams and arriving at a form of value added. The model is extremely flexible allowing information to be collected for different levels of focus: faculty, department, programme, module/project or support unit
700 1 _aMCKENDRY, Jim
_934031
700 1 _aROLFE, Tom
_934032
773 0 8 _tPublic Money & Management
_g27, 5, p. 315-322
_dOxford, UK : Blackwell Publishing, November 2007
_xISSN 09540962
_w
942 _cS
998 _a20080414
_b1519^b
_cTiago
999 _aConvertido do Formato PHL
_bPHL2MARC21 1.1
_c26165
_d26165
041 _aeng