IREK – AESM (Institutional Repository of Economic Knowledge)

Provocările contabile ale dezvoltării durabile a instituțiilor de învățământ superior din Republica Moldova

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dc.contributor.author Bădicu, Galina
dc.contributor.author Mihaila, Svetlana
dc.date.accessioned 2016-06-01T16:23:24Z
dc.date.available 2016-06-01T16:23:24Z
dc.date.issued 2016-03
dc.identifier.issn 1810-9136
dc.identifier.uri http://irek.ase.md:8080/xmlui/handle/123456789/146
dc.description Publicat în: Economica : Revistă ştiinţifico-didactică / Academia de Studii Economice a Moldovei ; redactor şef: Grigore Belostecinic. - Chişinău : ASEM, 2016. № 1. - P. 80-91. - Bibliogr.: p. 91 - Categoria B ISSN 1810-9136 en_US
dc.description.abstract The Republic of Moldova has, de facto, joined the Bologna Process in 2005, and starting with this year multiple reforms in the higher education realm have been peformed. One primary aspect deals with the financial autonomy of the universities. The lack of an adequate financial support from the government was offset by the introduction of paid studies, which allowed universities to survive under government underfunding conditions and to independently manage their financial resources gained from tuition fees. In order to determine the adequate level of funding a tool for identifying the real training costs is required. In this article, we aim to investigate the pros and cons of the method of activity based costing. JEL: I 23; M 41. en_US
dc.language.iso en en_US
dc.publisher Editura ASEM en_US
dc.subject învățământ superior en_US
dc.subject standarde educaționale de stat en_US
dc.subject autonomie universitară en_US
dc.subject autonomie financiară en_US
dc.subject costuri de instruire en_US
dc.subject metoda costurilor pe activități ABC en_US
dc.title Provocările contabile ale dezvoltării durabile a instituțiilor de învățământ superior din Republica Moldova en_US
dc.type Article en_US


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