Contabilitatea costurilor în învățământul superior: consens sau disensiune?

Abstract

This article analyses university cost accounting in the Republic of Moldova, focusing on the costing of educational services in the context of financial autonomy. The research evaluates the costing mechanisms and calculation methods used, exploring their relevance for managerial decision-making. The study highlights the need to implement modern cost accounting practices aligned with international standards, while also adapted to the specificities of the national system. The results underline the need to develop and implement a methodological framework that responds to the current challenges in Moldovan higher education and contributes to a more efficient and transparent management of university resources. CZU: 657.47:378; JEL: M41, I23, I28, L32