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Considerations of Activity-Based Costing in the Public Sector: The Case of SASSA

In: Designing Cost Management Systems to Support Business Decision-Making

Author

Listed:
  • Mashangu Justice Maluleke

    (University of South Africa)

  • Merwe Oberholzer

    (North-West University)

Abstract

Although South Africans face severe poverty, there is a governmental desire to address it with social security grants. However, the constant increase in beneficiaries directly affects the administration cost associated with the South African Social Security Agency’s (SASSA) social security grants system. This case study aimed to investigate activity-based costing (ABC) and activity-based budgeting (ABB) as alternate approaches to SASSA’s current costs management approach. The findings suggest that an activity-based management approach be implemented as an alternative method in SASSA on a pilot project basis. Even though the results of the study cannot be generalised, the lessons learnt from this study may be crucial for prospective public sector ABC-adopters including the factors to be considered for the successful implementation of ABC.

Suggested Citation

  • Mashangu Justice Maluleke & Merwe Oberholzer, 2021. "Considerations of Activity-Based Costing in the Public Sector: The Case of SASSA," Springer Books, in: Pieter Buys (ed.), Designing Cost Management Systems to Support Business Decision-Making, chapter 0, pages 107-123, Springer.
    • Handle: RePEc:spr:sprchp:978-981-16-1751-5_6
    DOI: 10.1007/978-981-16-1751-5_6
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