The Activity-based costing (ABC) in a Public Higher Education Institutions (HEI): Stakeholders perceptions
نویسندگان
چکیده
منابع مشابه
Development of the Beyond Activity Based Costing System in Faculty of Management and Medical Informatics of Tabriz: A New Approach for Costing in Higher Education
Background and Aim: Traditional costing systems are not efficient enough to calculate up-to-date costs and analyze training costs in education organizations. The present study was conducted with the aim of establishing an activity-based costing system in Tabriz School of Management and Medical Informatics. Materials and Methods: The current multi-method study was conducted in academic year 201...
متن کاملInformation Needs Assessment of Managers to the Activity-Based Costing (ABC) Systems across Iranian Industries
Nowadays, companies confront many ups and downs due to optimal or destructive decisions made by corporate executives based on industry trends information. Complexities and environmental uncertainties have made companies more dependent on information. But increasing and accumulation of information may reduce the quality of managerial decisions as well as waste the time. This involves assessment ...
متن کاملSTAKEHOLDERS PERCEPTIONS AND CONCERNS ON OPEN AND DISTANCE EDUCATION IN THE HIGHER INSTITUTIONS: The Case of Eastern Ethiopia
This study attempt to examine the perception of stakeholders (Tutors & coordinators) in open and distance education with particular reference to the eastern region of Harargie.30 tutors and 10 program coordinators were consulted and considered as subjects of the study. Both quantitative and qualitative approaches were employed in the data treatment and analysis. Data were collected from the sel...
متن کاملAnalysis and estimation of the cost of educating students with Activity Based Costing approach (ABC)
One of the main goals of a medical education transition program is to estimate the cost of educating a student. The aim of this study was to estimate the final cost of student’s education in the Tabriz School of Management and Medical Informatics. The present study used the Activity Based Costing method (ABC) to calculate the cost of student education in the academic year 2015-16. After identif...
متن کاملWhy Activity Based Costing (ABC) is still tagging behind the traditional costing in Malaysia?
This study compares activity-based costing (ABC) model and traditional costing method in Malaysia. Activity based costing (ABC) which was developed into the manufacturing/service sectors in Malaysia. It calculates the cost and performance of activities, resources and cost objects. It can be considered as an alternative model to Traditional Cost-based accounting systems. In this study the result...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: INTERNATIONAL JOURNAL OF MANAGEMENT & INFORMATION TECHNOLOGY
سال: 2013
ISSN: 2278-5612
DOI: 10.24297/ijmit.v7i3.699