Theoretical and methodological foundations of cost accounting in higher education institutions

Ugli, Xonimqulov Islom Ergash (2025) Theoretical and methodological foundations of cost accounting in higher education institutions. World Journal of Advanced Research and Reviews, 26 (2). pp. 1283-1286. ISSN 2581-9615

This article examines the theoretical and methodological foundations of cost accounting practices in higher education institutions. Through comparative analysis, significant gaps between traditional approaches prevalent in Uzbekistan and advanced methodologies utilized internationally are identified. The study emphasizes the importance of adopting Activity-Based Costing, Responsibility Center Management, and Full Economic Costing to enhance transparency, accountability, and strategic resource allocation in higher education.