Activity Based Costing (Abc) Model for Higher Education Institutions A Basic Guide to the Model Development
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Form:Einzelkauf Download
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Sprache:Englisch
Fr. 4.40
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Produktdetails
Format
ePUB
Kopierschutz
Ja
Family Sharing
Nein
Text-to-Speech
Ja
Erscheinungsdatum
28.10.2019
Verlag
Partridge Publishing SingaporeSeitenzahl
148 (Printausgabe)
Dateigröße
2393 KB
Sprache
Englisch
EAN
9781543745856
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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