ملخص الدراسة:

The main objective of this research is the effective use of the accounting approach to calculating costs. This approach is based on Activity Based Costing (ABC) which is used in assessing and controlling the cost of educational services; in addition, it provides the necessary data which is used in accurate identification of administrative decision as well as the cost of services provided by universities. In the process of achieving the main objective of the study, the deductive approach has been used while surveying literature review. The same approach has been used to examine the possibility of using ABC in providing the data required to tackle points of

توثيق المرجعي (APA)

حلس, سالم عبدالله (2007). نظام تكاليف الأنشطة كأساس لقياس تكلفة الخدمات التعليمية بالجامعات. IUG Journal of Humanities Research, Volume: 15, Number: 1, الجامعة الإسلامية - غزة. 24167