Activity Based Costing (Abc) Model for Higher Education Institutions

Anglický jazyk

Activity Based Costing (Abc) Model for Higher Education Institutions

Vydavateľstvo: Partridge Publishing Singapore
Rok vydania: 2019
Formát: Paperback
Rozmer: 229 x 152 mm
Jazyk: Anglický jazyk
ISBN: 9781543745863

Na objednávku

16.47 €

bežná cena: 18.30 €

O knihe

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.