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Pasquier, Jacques; Sachse, Matthias – 1974
Costing principles are applied to a university by estimating unit costs and their component factors for the university's different inputs, activities, and outputs. The information system used is designed for Fribourg University but could be applicable to other Swiss universities and could serve Switzerland's universities policy. In general, it…
Descriptors: Accounting, Computer Programs, Conference Reports, Cost Indexes