@misc{Januszewski_Arkadiusz_Procedure_2011, author={Januszewski, Arkadiusz}, year={2011}, rights={Wszystkie prawa zastrzeżone (Copyright)}, description={Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu = Research Papers of Wrocław University of Economics, 2011, Nr 205, s. 156-167}, publisher={Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu}, language={eng}, abstract={The article presents the procedure of building a computer-based costing systemde signed uniquely for university level education institutions. The concept of activity-based costing (ABC) has been adopted as the cost calculation method. The structure of the costing model for a hypothetic university has been elaborated and described in the paper. Significant attention has been paid to the implementation of the ABC model into the information technology environment. Thus, the most important steps of constructing the ABC system in the OROS Modeler environment have been described}, type={artykuł}, title={Procedure of creating activity-based costing system for higher education institutions in Oros Modeler environment}, keywords={activity-based costing, ABC model, higher education, teaching costs}, }