Common Chart of Accounts*

This chapter investigates the Ministry of Finance and Education’s continuous efforts in measuring unit costs at Danish universities. It is assumed by the investigating ministries’ that reporting of unit costs based on a common chart of accounts and the use of full costing principles covering all universities will provide transparency about the resources used. It may be relevant to work with unit costs. However, the use of a common chart of accounts will not change the challenge of the discretionary element in relation to calculating unit costs based on a full cost allocation and will not improve the management of and at the universities.