A Study to Develop a Costing Methodology for Higher Education Institutions Using SAS Activity-based Management Software

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ISBN 13 :
Total Pages : 82 pages
Book Rating : 4.:/5 (953 download)

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Book Synopsis A Study to Develop a Costing Methodology for Higher Education Institutions Using SAS Activity-based Management Software by : Noor Azizi Ismail

Download or read book A Study to Develop a Costing Methodology for Higher Education Institutions Using SAS Activity-based Management Software written by Noor Azizi Ismail and published by . This book was released on 2008 with total page 82 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Activity Based Costing (Abc) Model for Higher Education Institutions

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Publisher : Partridge Publishing Singapore
ISBN 13 : 1543745857
Total Pages : 129 pages
Book Rating : 4.5/5 (437 download)

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Book Synopsis Activity Based Costing (Abc) Model for Higher Education Institutions by : Jamalludin Helmi Hashim

Download or read book Activity Based Costing (Abc) Model for Higher Education Institutions written by Jamalludin Helmi Hashim and published by Partridge Publishing Singapore. This book was released on 2019-10-28 with total page 129 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Activity-Based Costing (ABC) - Advantages and Disadvantages

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Publisher : GRIN Verlag
ISBN 13 : 3638750833
Total Pages : 34 pages
Book Rating : 4.6/5 (387 download)

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Book Synopsis Activity-Based Costing (ABC) - Advantages and Disadvantages by : Hakan Goektuerk

Download or read book Activity-Based Costing (ABC) - Advantages and Disadvantages written by Hakan Goektuerk and published by GRIN Verlag. This book was released on 2007-10 with total page 34 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Service Systems Management and Engineering

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Publisher : John Wiley & Sons
ISBN 13 : 1119507545
Total Pages : 720 pages
Book Rating : 4.1/5 (195 download)

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Book Synopsis Service Systems Management and Engineering by : Ching M. Chang

Download or read book Service Systems Management and Engineering written by Ching M. Chang and published by John Wiley & Sons. This book was released on 2018-01-05 with total page 720 pages. Available in PDF, EPUB and Kindle. Book excerpt: The ultimate instructional guide to achieving success in the service sector Already responsible for employing the bulk of the U.S. workforce, service-providing industries continue to increase their economic dominance. Because of this fact, these companies are looking for talented new service systems engineers to take on strategic and operational challenges. This instructional guide supplies essential tools for career seekers in the service field, including techniques on how to apply scientific, engineering, and business management principles effectively to integrate technology into the workplace. This book provides: Broad-based concepts, skills, and capabilities in twelve categories, which form the "Three-Decker Leadership Architecture," including creative thinking and innovations in services, knowledge management, and globalization Materials supplemented and enhanced by a large number of case studies and examples Skills for successful service engineering and management to create strategic differentiation and operational excellence for service organizations Focused training on becoming a systems engineer, a critically needed position that, according to a 2009 Moneyline article on the best jobs in America, ranks at the top of the list Service Systems Management and Engineering is not only a valuable addition to a college classroom, but also an extremely handy reference for industry leaders looking to explore the possibilities presented by the expanding service economy, allowing them to better target strategies for greater achievement.

The Perceived Usefulness of Activity-based Costing Information in a Public Multi-campus University System

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Publisher :
ISBN 13 :
Total Pages : 788 pages
Book Rating : 4.:/5 (957 download)

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Book Synopsis The Perceived Usefulness of Activity-based Costing Information in a Public Multi-campus University System by : Jamalludin Helmi bin Hashim

Download or read book The Perceived Usefulness of Activity-based Costing Information in a Public Multi-campus University System written by Jamalludin Helmi bin Hashim and published by . This book was released on 2012 with total page 788 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Activity Based Costing

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ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (786 download)

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Book Synopsis Activity Based Costing by :

Download or read book Activity Based Costing written by and published by . This book was released on 2001 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Total Cost Analysis in Logistics

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Publisher : Linköping University Electronic Press
ISBN 13 : 9179299598
Total Pages : 175 pages
Book Rating : 4.1/5 (792 download)

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Book Synopsis Total Cost Analysis in Logistics by : Björn Oskarsson

Download or read book Total Cost Analysis in Logistics written by Björn Oskarsson and published by Linköping University Electronic Press. This book was released on 2019-11-01 with total page 175 pages. Available in PDF, EPUB and Kindle. Book excerpt: Cost is considered a crucial factor in much decision-making in private and public organisations. Therefore, the ability to calculate total estimated costs for different alternatives is important. However, such total cost analysis is a challenging task. Providing students with the knowledge and skills needed for total cost analysis is therefore relevant in several disciplines within higher education. Within logistics management, total cost analysis is for decades by several scholars regarded as a ‘cornerstone’, a fundamental part of the discipline. However, except for describing the basic steps and presumptions, the literature does not give much support concerning how to conduct such analyses, or which the difficulties associated with total cost analysis are. This blank space in literature is not limited to the logistics discipline, it stretches throughout many disciplines. Neither does literature cover how to teach to support students’ learning of total cost analysis. Hence, to address the lack of research, the purpose of this thesis was formulated as follows: To contribute to the understanding of conducting, learning, and teaching total cost analysis. Three research questions were shaped to address each part of the purpose: conducting, learning and teaching. RQ1 What challenges are connected to the process of conducting total cost analysis? RQ2 What thresholds are there for learning how to conduct total cost analysis? RQ3 How can total cost learning be supported by suitable educational methods? The research questions are connected to each other in the sense that the challenges of conducting total cost analysis (RQ1) indicate within which areas total cost learning is difficult, and thereby where thresholds are to be investigated (RQ2). Further, knowledge about the learning thresholds is needed to discuss suitable educational activities (RQ3). The research was conducted by a combination of literature reviews and multiple case studies at four Higher Education Institutions, where both teachers and students were approached. The findings for RQ1 were developed in an abductive procedure walking back and forth between literature and cases. A twelve-step process for total cost analysis was defined, and specific challenges associated for each of these steps. Regarding learning thresholds (RQ2), perceived difficulties with learning total cost analysis were identified in the case studies. These difficulties were then analysed against threshold characteristics available in literature. This resulted in the identification of four total cost learning thresholds. Literature on constructivist-based teaching was used to suggest teaching methods to support learning (RQ3). These types of activities proved to match the ones most appreciated by teachers and students in the studied cases. The twelve-step process provides a more structured and holistic view of total cost analysis than previously available in the logistics literature. The description of challenges with conducting total cost analysis is novel, not only within logistics, but also generally, why this is a major contribution from this research. Aspects regarding teaching and learning connected to logistics, and to total cost analysis, are very sparsely addressed in literature, which makes the findings concerning learning thresholds and teaching methods valuable. The findings are believed to be useful for different stakeholders. First and foremost, teachers can use the findings for designing programs, courses, and course modules which cover the important aspects of total cost analysis with help from educational activities supporting the students’ learning. Second, for organisations where total cost analyses are conducted, the suggested process with its steps and associated challenges can be used to achieve better total cost analyses, and in turn more substantiated decisions. In the longer perspective, better education on total cost analysis at Higher Education Institutions will further strengthen the total cost competence in organisations, thereby improving the total cost-related decision making. Total cost analysis is not unique for the logistics discipline. Although focus in the study has been on Higher Education Institutions providing logistics courses, the findings are to a high extent believed to be relevant also for other disciplines dealing with total cost analysis.

Research in Education

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ISBN 13 :
Total Pages : 1262 pages
Book Rating : 4.3/5 (91 download)

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Book Synopsis Research in Education by :

Download or read book Research in Education written by and published by . This book was released on 1974 with total page 1262 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Activity Based Costing

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Publisher : GRIN Verlag
ISBN 13 : 3638790347
Total Pages : 38 pages
Book Rating : 4.6/5 (387 download)

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Book Synopsis Activity Based Costing by : Andreas Leitner

Download or read book Activity Based Costing written by Andreas Leitner and published by GRIN Verlag. This book was released on 2007-09-27 with total page 38 pages. Available in PDF, EPUB and Kindle. Book excerpt: Research Paper (undergraduate) from the year 2004 in the subject Business economics - Accounting and Taxes, grade: 2, Glyndŵr University, Wrexham known as NEWI (Business school), 5 entries in the bibliography, language: English, abstract: During the last decades there was a change in organisations from managing vertical to managing horizontal. The organisations started to become process orientated instead of function orientated, and new management styles, like total quality management, just in time, benchmarking, or business process reengineering appeared. Which lead into an increase of overheads. (Drury 2004a) The most important cost factors changed from direct costs like labour costs or materials, into indirect costs like set-up costs or administration costs. Therefore the traditional costing systems became more or less useless, because they presented poor cost information, which leads into decision errors. Therefore the ABC- system of cost calculation seems to be a solution. The most important difference between traditional systems, and the ABC system, is the breakdown of overheads. In traditional costing systems, they are divided into cost centres, and accumulated products by using direct cost drivers. In the ABC system, they will be assigned to activities, which creates a greater number of cost centres with different cost drivers. They will be accumulated to products in the percentage of usage of an activity. In this paper the ABC-system of cost calcualton is discussed and how it can be inplemented successfully within an organisation. Attention is also trwon to the most important failure in implementation of an ABC-approach, which should be avoided. To establish an ABC-approach within an organisation more than just a new calculation system is needed. An ABC-approach has to be implemented in the management system (ABM) and in the budgetting process (ABB). All in all, Activity based costing is much more than juast a costing tool. Successfully implemented it w

An Application of Activity Based Costing in Public Higher Learning Institutions in Ghana

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Publisher :
ISBN 13 :
Total Pages : 7 pages
Book Rating : 4.:/5 (13 download)

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Book Synopsis An Application of Activity Based Costing in Public Higher Learning Institutions in Ghana by : Kingsley Opoku Appiah

Download or read book An Application of Activity Based Costing in Public Higher Learning Institutions in Ghana written by Kingsley Opoku Appiah and published by . This book was released on 2014 with total page 7 pages. Available in PDF, EPUB and Kindle. Book excerpt: Purpose - This paper examines the extent to which the Activity Based Costing framework can be applied to Public Higher Learning Institutions in Ghana.Design/methodology/approach - The paper follows Krishnan (2006) study's methodology and objectives. Specifically, the paper develops a costing methodology for the Higher Learning Institution.Findings - It is clear that Activity Based Costing brings new cost control and performance appraisal of cost centres and units. As well, the problems of funding constraint in the Ghanaian Public Higher Learning Institutions could also be overcome with a good Activity Based Costing structure in place.Research limitations/implications - The discussion mainly focuses on Activity Based Costing within the context of Ghanaian Public Higher Learning Institutions.Originality/value - This paper provides conceptual insights on the application of Activity Based Costing among Public Higher Learning Institution in Ghana.

Activity-based Cost Management in Government

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ISBN 13 :
Total Pages : 440 pages
Book Rating : 4.3/5 (21 download)

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Book Synopsis Activity-based Cost Management in Government by : Gary Cokins

Download or read book Activity-based Cost Management in Government written by Gary Cokins and published by . This book was released on 2002 with total page 440 pages. Available in PDF, EPUB and Kindle. Book excerpt: Everything you need to streamline agency costs and expenditures. You've heard about the enormous savings potential of Activity-Based Cost Management (ABC/M) -- now it's time to put this powerful system to work in your organization. This 400+ page book guides you through every phase of activity-based accounting, from setting up a basic system through its organizational implementation. In one concise resource, you now have everything you need to streamline all aspects of your organization's costs and expenditures. Written in easy-to-understand language and clearly illustrated, Gary Cokins's book provides the financial techniques to determine the true and actual costs of services and cost rates; implement process improvements departmentally and organization-wide; evaluate the pros and cons of outsourcing and privatization decisions versus internal delivery; and align financial and budgetary activities to the organization's mission and strategic plan. As part of the Editor's Choice Series, this book is offered as a professional reference for SAS users. This title addresses concepts related to using SAS, but it is not specific to SAS and does not include SAS examples. 2001.

An Approach to Cost Studies in Small Colleges

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Publisher :
ISBN 13 :
Total Pages : 102 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis An Approach to Cost Studies in Small Colleges by : Gary Gamso

Download or read book An Approach to Cost Studies in Small Colleges written by Gary Gamso and published by . This book was released on 1978 with total page 102 pages. Available in PDF, EPUB and Kindle. Book excerpt: One thing leads to another when you give a pig a pancake.

Resources in Education

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ISBN 13 :
Total Pages : 374 pages
Book Rating : 4.:/5 (3 download)

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Book Synopsis Resources in Education by :

Download or read book Resources in Education written by and published by . This book was released on 1998 with total page 374 pages. Available in PDF, EPUB and Kindle. Book excerpt:

A Study of Cost Analysis in Higher Education: Adams, C. R., Kingston, G. W., Schroeder, R. G. The future use of cost analysis in higher education

Download A Study of Cost Analysis in Higher Education: Adams, C. R., Kingston, G. W., Schroeder, R. G. The future use of cost analysis in higher education PDF Online Free

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Publisher :
ISBN 13 :
Total Pages : 156 pages
Book Rating : 4.:/5 (319 download)

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Book Synopsis A Study of Cost Analysis in Higher Education: Adams, C. R., Kingston, G. W., Schroeder, R. G. The future use of cost analysis in higher education by : Carl R. Adams

Download or read book A Study of Cost Analysis in Higher Education: Adams, C. R., Kingston, G. W., Schroeder, R. G. The future use of cost analysis in higher education written by Carl R. Adams and published by . This book was released on 1978 with total page 156 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Cost Accounting in Higher Education

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Publisher : National Assn of College & Univ
ISBN 13 : 9781569720066
Total Pages : 225 pages
Book Rating : 4.7/5 (2 download)

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Book Synopsis Cost Accounting in Higher Education by : Hans Heinrich Jenny

Download or read book Cost Accounting in Higher Education written by Hans Heinrich Jenny and published by National Assn of College & Univ. This book was released on 1996-01-01 with total page 225 pages. Available in PDF, EPUB and Kindle. Book excerpt: This manual covers cost accounting applications and techniques as they apply to institutions of higher education, focusing mainly on the different methods of allocating costs. The manual covers four major costing topics: aggregate institution and systemwide costs; major academic and administrative program costs; academic and administrative activity-based costs; and indirect cost recovery. After an introductory chapter, individual chapters cover: (1) the four-tier full-cost matrix and institution-wide macro-costing; (2) cost centers and macro-cost charts of accounts used in higher education; (3) institution full costs of primary by-function programs under various allocation rules; (4) aggregate costing of major professional academic programs; (5) macro-costing of departments; (6) academic micro-costing and determining the full cost of a course; (7) costing of support activities (total-cost management, activity-based costing, and process-cost management); and (8) other costing topics and issues. There are approximately 100 figures throughout the text; some chapters have worksheet exercises; and most have notes. Appendixes A and B cover the range of precision in costing standards, and a hierarchy of primary and support activities. Appendix C summarizes provisions of Circular A-21, Office of Management and Budget, "Cost Principles for Educational Institutions." (CH)

Journal of the National Cancer Institute

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ISBN 13 :
Total Pages : 972 pages
Book Rating : 4.E/5 ( download)

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Book Synopsis Journal of the National Cancer Institute by :

Download or read book Journal of the National Cancer Institute written by and published by . This book was released on 1995 with total page 972 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Handbook of Public Information Systems

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Publisher : CRC Press
ISBN 13 : 1420000225
Total Pages : 710 pages
Book Rating : 4.4/5 (2 download)

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Book Synopsis Handbook of Public Information Systems by : Kenneth Christopher

Download or read book Handbook of Public Information Systems written by Kenneth Christopher and published by CRC Press. This book was released on 2005-03-29 with total page 710 pages. Available in PDF, EPUB and Kindle. Book excerpt: Delivering IT projects on time and within budget while maintaining privacy, security, and accountability is one of the major public challenges of our time. The Handbook of Public Information Systems, Second Edition addresses all aspects of public IT projects while emphasizing a common theme: technology is too important to leave to the technocrats.