The Applicability of the Principles of Activity-Based Costing System in a Higher Education Institution
AbstractIn view of the growing relevance of management accounting in the administration of universities, the recognition of the need for an effective costs assessment system (Jarrar, Smith and Dolley, 2007), and the profound changes that have been occurring in the structure of Portuguese universities, developing and implementing models that may actually be useful for the management of these institutions will be of major importance. The aim of this work is to present a costs assessment model, influenced by the activity-based costing (ABC) and applicable to higher education institutions. Therefore, based on the procedures used by the services of a faculty belonging to a large Portuguese university, we tried to create a model which allows the attribution of each department’s expenditure to the various cost objects – courses, research projects, services. In this way, we tried to present a model which, without being too complex, has a level of detail sufficient enough to enable the production of reliable information and which can be applied in the context of higher education institutions.
Download InfoIf you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
Bibliographic InfoArticle provided by Open Access International Journals in its journal Economics and Management Research Projects: An International Journal.
Volume (Year): 1 (2011)
Issue (Month): 1 (June)
Activity-based costing; Management accounting;
Find related papers by JEL classification:
- M41 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Accounting
You can help add them by filling out this form.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Pedro Cosme C Vieira).
If references are entirely missing, you can add them using this form.