Activity Based Costing (ABC) model for higher education institutions/ Jamalludin Helmi Hashim

By: Hashim, Jamalludin HelmiPublication details: Singapore: Author Solutions Inc, 2019Description: 148 pISBN: 9781543745863Subject(s): Costing models Higher education Activity Based CostingDDC classification: 657.8327
Contents:
ACTIVITY BASED COSTING (ABC) MODEL FOR 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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Item type Current library Call number Status Date due Barcode Item holds
General Books General Books Central Library, Sikkim University
General Book Section 		657.8327 HAS/A (Browse shelf(Opens below)) Available 49207
Total holds: 0

ACTIVITY BASED COSTING (ABC) MODEL FOR 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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