IDEAS home Printed from https://ideas.repec.org/a/etq/jarbma/41.html

Beyond Traditional Budgeting: A Strategic Cost Management Framework For Enhancing Cost Efficiency In Higher Education

Author

Listed:
  • Amanpreet Kaur

    (SCD Government College, Ludhiana)

  • Alka

    (SCD Government College, Ludhiana)

Abstract

The study develops a conceptual model that links budgeting systems with strategic cost management to explain their role in enhancing the cost efficiency of higher education institutions. Strategic Cost Management is conceptualised as a mediating mechanism that facilitates the identification of organisational inefficiencies and supports optimal resource utilisation. This approach allows organisations in the education sector to move beyond routine cost control toward achieving cost efficiency while maintaining the quality of teaching, research, and administrative performance. The model further incorporates corporate governance and organisational flexibility as contextual factors that influence the effectiveness of budgeting and cost management systems. By integrating budgeting systems with strategic cost management, this study provides a structured framework for understanding how financial planning contributes to cost efficiency and overall institutional performance. The proposed model addresses an important gap in the management accounting literature and offers practical implications for administrators seeking to improve financial effectiveness in the higher education landscape.

Suggested Citation

  • Amanpreet Kaur & Alka, 2026. "Beyond Traditional Budgeting: A Strategic Cost Management Framework For Enhancing Cost Efficiency In Higher Education," Journal of Advance Research in Business, Management and Accounting, NN Publication, vol. 12(3), pages 11-21, July.
    • Handle: RePEc:etq:jarbma:41
    DOI: 10.61841/nn-bma-12-3-41
    as

    Download full text from publisher

    File URL: https://jarbma.com/index.php/BMA/article/view/41
    Download Restriction: no
    File URL: https://libkey.io/10.61841/nn-bma-12-3-41?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    More about this item

    Keywords

    ;
    ;
    ;
    ;
    ;

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:etq:jarbma:41. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Jamuna (email available below). General contact details of provider: https://www.nnpub.org/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.