Activity Based Costing (Abc) Model for Higher Education Institutions PDF Download
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Author: Jamalludin Helmi Hashim
Publisher: Partridge Publishing Singapore
ISBN: 1543745857
Category : Education
Languages : en
Pages : 135
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Book Description
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.
Author: Jamalludin Helmi Hashim
Publisher: Partridge Publishing Singapore
ISBN: 1543745857
Category : Education
Languages : en
Pages : 135
Get Book Here
Book Description
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.
Author: Hakan Goektuerk
Publisher: GRIN Verlag
ISBN: 3638750833
Category : Business & Economics
Languages : en
Pages : 34
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Book Description
Seminar paper from the year 2005 in the subject Business economics - Accounting and Taxes, grade: 1,6, Lancaster University, course: Management Accounting, 10 entries in the bibliography, language: English, abstract: In this report I will show how activity-based costing (ABC) can be applied to a department of a major institution such as a University. Large universities may maintain and follow complex and rigid accounting systems. However, the systems are almost always based on a form of fund accounting and are intended to satisfy legal and donor stipulations rather than to provide information for administrative decisions. In this report I show how activity-based costing (ABC) can be applied to institutions of higher education and, I believe, can result in improved information of benefit to academic administrators, legislators, voters and consumers. The report also analyses an example related to the degree at the university which follows with the appropriateness of using this system by the university. The Advantages and Disadvantages of activity-based costing are also investigated in this report and therefore, will provide a disclosure for the University board in terms of the usage of ABC.
Author: Robert S. Kaplan
Publisher: Harvard Business Press
ISBN: 1422163563
Category : Business & Economics
Languages : en
Pages : 283
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Book Description
In the classroom, ABC looks like a great way to manage a company’s resources. But many executives who have tried to implement ABC on a large scale in their organizations have found the approach limiting and frustrating. Why? The employee surveys that companies used to estimate resources required for business activities proved too time-consuming, expensive, and irritating to employees. This book shows you how to implement time-driven activity-based costing (TDABC), an easier and more powerful way to implement ABC. You can now estimate directly the resource demands imposed by each business transaction, product, or customer. The payoff? You spend less time and money obtaining and maintaining TDABC data—and more time addressing problems that TDABC reveals, such as inefficient processes, unprofitable products and customers, and excess capacity. The authors also show how to use TDABC to link strategic planning to operational budgeting, to enhance the due diligence process for mergers and acquisitions, and to support continuous improvement activities such as lean management and benchmarking. In presenting their model, the authors define the two questions required to build TDABC: 1) How much does it cost per time unit to supply resource capacity for each business process? 2) How much resource capacity (time) is required to perform work for a company’s many transactions, products, and customers? The book demonstrates how to develop simple, valid answers to these two questions. Kaplan and Anderson illustrate the TDABC approach with a wealth of case studies, in diverse settings, based on actual implementations.
Author: Ronald Hilton
Publisher: McGraw-Hill/Irwin
ISBN: 9780072430332
Category : Cost accounting
Languages : en
Pages : 0
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Book Description
The Hilton/Maher/Selto text holds the more modern view that managers are active participants in cost minimization and control. Accountants are moving away from the traditional role of calculating and reporting results towards concentrating on the important tasks of timely analysis, interpretation, and communication of financial and related information.
Author: Joseph R. Matthews
Publisher: Bloomsbury Publishing USA
ISBN:
Category : Language Arts & Disciplines
Languages : en
Pages : 538
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Book Description
This guide provides library directors, managers, and administrators in all types of libraries with complete and up-to-date instructions on how to evaluate library services in order to improve them. It's a fact: today's libraries must evaluate their services in order to find ways to better serve patrons and prove their value to their communities. In this greatly updated and expanded edition of Matthews' seminal text, you'll discover a breadth of tools that can be used to evaluate any library service, including newer tools designed to measure customer and patron outcomes. The book offers practical advice backed by solid research on virtually every aspect of evaluation, including quantitative and qualitative tools, data analysis, and specific recommendations for measuring individual services, such as technical services and reference and interlibrary loan. New chapters give readers effective ways to evaluate critical aspects of their libraries such as automated systems, physical space, staff, performance management frameworks, eBooks, social media, and information literacy. The author explains how broader and more robust adoption of evaluation techniques will help library managers combine traditional internal measurements, such as circulation and reference transactions, with more customer-centric metrics that reflect how well patrons feel they are served and how satisfied they are with the library. By applying this comprehensive strategy, readers will gain the ability to form a truer picture of their library's value to its stakeholders and patrons.
Author: Nacco, Stephen Damian
Publisher: IGI Global
ISBN:
Category : Education
Languages : en
Pages : 299
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Book Description
In American higher education, community colleges present new opportunities for many, embodying the democratic essence since their early roots. Originally conceived as junior colleges preparing students for university transfers, these institutions have undergone a transformative journey, evolving into the comprehensive, open-access pillars of education that define our present landscape. Despite a shared mission, a disparity exists among community colleges, with some rising to prominence as leaders in the community-college movement. Amidst the challenges posed by the two World Wars, economic fluctuations, and societal shifts, community colleges have adapted to serve diverse needs, encompassing workforce development, community education, and developmental studies. Narratives and Strategies of Effective Leadership in Community Colleges takes on the challenge faced by these institutions—maintaining excellence amid the evolving demands of a dynamic society. Narratives and Strategies of Effective Leadership in Community Colleges is a pivotal resource for higher-education practitioners navigating the complex realm of leadership challenges in community colleges. It portrays community colleges as national treasures in higher education. Beyond mere success stories, each chapter details the intricacies of effective leadership. Targeting governing boards, faculty, leaders, and administrators, the book provides invaluable insights into strategic planning, student support, campus revitalization, and financial management. It serves as a crucial guide for those aspiring to elevate their institutions.
Author: Gary Cokins
Publisher: John Wiley & Sons
ISBN: 9781119090359
Category : Business & Economics
Languages : de
Pages : 0
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Book Description
Proven strategy for reducing production and operating costs while increasing profits As the growth of the Internet shifts power to consumers, the pressure on companies to keep prices low will continue to mount. Increasingly corporations are relying on "margin management" and supply chain management as a means of keeping prices low while raising profits. Activity-based costing and management (ABC/M) data is key to succeeding in both these critical management strategies. This book explains how executives can effectively use the information furnished by cutting-edge ABC/M systems. The author, an acknowledged expert in the field, clearly defines the ABC/M system and explains how to use the information it provides for best results. He provides a rational framework for understanding the fifteen key defining characteristics of ABC/M and arms readers with an ABC/M Readiness Assessment test along with extremely user-friendly exhibits.
Author: Ellen Hazelkorn
Publisher: Edward Elgar Publishing
ISBN: 178536975X
Category : Education
Languages : en
Pages : 613
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Book Description
As higher education becomes a key determinant for economic competitiveness, institutions face increasing pressure to demonstrate their fitness to meet the needs of society and individuals. Blending innovative research with richly contextualised examples this unique Research Handbook provides authoritative insights from around the globe on how best to understand, assess and improve quality, performance and accountability in higher education.
Author: Robert S. Kaplan
Publisher: Harvard Business Press
ISBN: 9780875847887
Category : Business & Economics
Languages : en
Pages : 380
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Book Description
Cost and Effect is written for the general manager, and explains activity-based costing systems. It focuses on creating integrated, knowledge-based systems that provide managers with meaningful information, not just data.
Author: Paul M. Swamidass
Publisher: Springer Science & Business Media
ISBN: 0792386302
Category : Business & Economics
Languages : en
Pages : 833
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Book Description
Production and manufacturing management since the 1980s has absorbed in rapid succession several new production management concepts: manufacturing strategy, focused factory, just-in-time manufacturing, concurrent engineering, total quality management, supply chain management, flexible manufacturing systems, lean production, mass customization, and more. With the increasing globalization of manufacturing, the field will continue to expand. This encyclopedia's audience includes anyone concerned with manufacturing techniques, methods, and manufacturing decisions.
