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

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.