CALCULATION OF ACTIVITY COSTS IN UNIVERSITIES THROUGH ACADEMIC TIME ACCOUNTING

The EUA-European University Association has launched an implementation project under the name "European Universities Implementing Their Modernization Agenda" (EUIMA-European Universities) under the framework of the 7th Framework Programme of the European Union for the strongest universities in Europe. The project is described on the web site of the European Union of Universities as "a project that will help to determine the full cost of all the activities of universities and their research"(www.eua.be). The purpose of this article is to form an example of the cost calculation that can be carried out in accordance with the Activity Based Costing (ABC) methodology in order to calculate the full costs of the activities carried out in the universities. Although the calculation method may be incomplete, improvable, and misleading, the main motive is to draw attention to the calculation of the costs of the activities and to contribute to the awareness of ABC implementation at many European universities in Turkish Universities