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- W183669304 abstract "JEL: M-41. ABSTRACT: The Public University, like any economic organization, needs for decision making econo- mic information about internal value flows. By means of a case study, this paper experi- ments a model for cost calculation that is adapted to the characteristics of public univer- sities, based on the importance of the personnel in the university processes; specifically, the employment of their time. According to this, the variable allows quantifying homogeneously the group of university activities and, therefore, assigning the correspon- ding costs on the basis of a positive correlation between the time that requires the accom- plishment of a task and the resources employed for that purspose. In order to explore the feasibility of the proposed model, we carried out a case study in one department of the University of Granada." @default.
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- W183669304 date "2007-06-01" @default.
- W183669304 modified "2023-09-25" @default.
- W183669304 title "Un Modelo de Cálculo de Costes para el Ámbito Universitario: el Uso del Tiempo como Unidad de Prestación en una Unidad Organizativa" @default.
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