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Activity Based Costing (ABC) Model for Higher Education Institutions: A Basic Guide to the Model Development - Softcover

Hashim, Jamalludin Helmi

 
9781543745863: Activity Based Costing (ABC) Model for Higher Education Institutions: A Basic Guide to the Model Development
Softcover
ISBN 10: 1543745865 ISBN 13: 9781543745863
Publisher: Partridge Publishing Singapore, 2019

Synopsis

ACTIVITY BASED COSTING (ABC) MODEL FOR HIGHER EDUCATION INSTITUTIONS: A BASIC GUIDE TO THE MODEL DEVELOPMENT The rise of operating costs in Higher Education Institution all over the world forced concerns universities management to adopt a better costing system, i.e. Activity Based Costing (ABC). As evidently proven in many other setting, the benefits of ABC shall also apply to the higher education institutions (HEI) setting. The book presents a basic and step by step guide of the ABC model development process in HEI, which consist of three cost objects including Teaching and Learning, Research and Professional and Community Service. It also concludes the candidates of the possible “drivers” (resources drivers and activities drivers) which determine the accuracy of cost figure for every “cost object” in HEI and as a starting point towards the success.

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Publisher
Partridge Publishing Singapore
Publication date
2019
Language
English
ISBN 10 
1543745865
ISBN 13 
9781543745863
Binding
Paperback
Number of pages
148