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Activity Based Costing Abc Model For Higher Education Institutions
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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.
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.
Book Synopsis Time-driven Activity-based Costing by : Robert S. Kaplan
Download or read book Time-driven Activity-based Costing written by Robert S. Kaplan and published by . This book was released on 2004 with total page 18 pages. Available in PDF, EPUB and Kindle. Book excerpt: The traditional ABC model has been difficult for many organizations to implement because of the high costs incurred to interview and survey people for the initial ABC model, the use of subjective and costly-to-validate time allocations, and the difficulty of maintaining and updating the model as (i) processes and resource spending change, (ii) new activities are added, and (iii) increases occur in the diversity and complexity of individual orders, channels and customers. Time-driven ABC requires estimates of only two parameters: (1) the unit cost of supplying capacity and (2) the time required to perform a transaction or an activity.
Book Synopsis Time-Driven Activity-Based Costing by : Robert S. Kaplan
Download or read book Time-Driven Activity-Based Costing written by Robert S. Kaplan and published by Harvard Business Press. This book was released on 2007-02-22 with total page 283 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Book Synopsis Higher Education Resourcing Higher Education in the Flemish Community of Belgium by : OECD
Download or read book Higher Education Resourcing Higher Education in the Flemish Community of Belgium written by OECD and published by OECD Publishing. This book was released on 2021-12-06 with total page 197 pages. Available in PDF, EPUB and Kindle. Book excerpt: The report on Resourcing Higher Education in the Flemish Community of Belgium is the first in a series of publications produced by the OECD's Resourcing Higher Education Project. This project aims to develop a shared knowledge base for OECD member and partner countries on effective policies for higher education resourcing through system-specific and comparative policy analysis.
Book Synopsis Quality Management Implementation in Higher Education: Practices, Models, and Case Studies by : Sony, Michael
Download or read book Quality Management Implementation in Higher Education: Practices, Models, and Case Studies written by Sony, Michael and published by IGI Global. This book was released on 2019-08-02 with total page 462 pages. Available in PDF, EPUB and Kindle. Book excerpt: Although initially utilized in business and industrial environments, quality management systems can be adapted into higher education to assess and improve an institution’s standards. These strategies are now playing a vital role in educational areas such as teaching, learning, and institutional-level practices. However, quality management tools and models must be adapted to fit with the culture of higher education. Quality Management Implementation in Higher Education: Practices, Models, and Case Studies is a pivotal reference source that explores the challenges and solutions of designing quality management models in the current educational culture. Featuring research on topics such as Lean Six Sigma, distance education, and student supervision, this book is ideally designed for school board members, administrators, deans, policymakers, stakeholders, professors, graduate students, education professionals, and researchers seeking current research on the applications and success factors of quality management systems in various facets of higher education.
Book Synopsis Costing for the Service Industry by : Veda Malagatti
Download or read book Costing for the Service Industry written by Veda Malagatti and published by Cambridge Scholars Publishing. This book was released on 2020-08-11 with total page 170 pages. Available in PDF, EPUB and Kindle. Book excerpt: A significant and innovative feature of this textbook is its detailed insights into the use of costing methodology for practical implications. It will serve to foster the reader’s analytical and critical thinking skills, and it highlights both traditional and the most current practices of costing methodology using real examples drawn from the service industry. Its methodological focus will allow the reader to understand the introduction of relevant costs, their functions and their behavior towards uses and limitations of cost allocations.
Book Synopsis The Handbook of Institutional Research by : Richard D. Howard
Download or read book The Handbook of Institutional Research written by Richard D. Howard and published by John Wiley & Sons. This book was released on 2012-06-28 with total page 691 pages. Available in PDF, EPUB and Kindle. Book excerpt: Institutional research is more relevant today than ever before as growing pressures for improved student learning and increased institutional accountability motivate higher education to effectively use ever-expanding data and information resources. As the most current and comprehensive volume on the topic, the Handbook describes the fundamental knowledge, techniques, and strategies that define institutional research. The book contains an overview of the profession and its history, examines how institutional research supports executive and academic leadership and governance, and discusses the varied ways data from federal, state, and campus sources are used by research professionals. With contributions from leading experts in the field, this important resource reviews the analytic tools, techniques, and methodologies used by institutional researchers in their professional practice and covers a wide range of topics such as: conducting institutional research; statistical applications; comparative analyses; quality control systems; measuring student, faculty, and staff opinions; and management activities designed to improve organizational effectiveness.
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 2005-11-28 with total page 14 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, 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.
Book Synopsis Research on Investment Scale and Allocation Structure of Chinese Higher Education Finance by : Yongmei Hu
Download or read book Research on Investment Scale and Allocation Structure of Chinese Higher Education Finance written by Yongmei Hu and published by Routledge. This book was released on 2021-12-31 with total page 244 pages. Available in PDF, EPUB and Kindle. Book excerpt: Based on a systematic literature review, the book aims to forecast the investment scale of Chinese higher education and the allocation structure of different types of higher education institutions in the next decade. The authors first introduce the complex setting of Chinese higher education finance, including the background and theoretical foundation, as well as an in-depth literature review. Via international comparative data, they explore the adequacy and equity of the financial resources. By applying quantitative methods, such as panel data analysis and time series analysis, they forecast the public investment scale in higher education and the allocation structure and proportion among different types of higher education institutions. In addition, the book investigates the standards of teaching funding and teacher research funding, which are considered the main funding resources of Chinese universities and individual teachers. As China has become the world’s largest country of higher education, "how to provide adequate and equal funds to meet the increasing demand" is of great interest to scholars and policymakers both from China and abroad. The book will also appeal to postgraduate students who would like to know the overall status of Chinese higher education finance.
Book Synopsis Activity-Based Costing by : Patrick Zeuner
Download or read book Activity-Based Costing written by Patrick Zeuner and published by GRIN Verlag. This book was released on 2012-06 with total page 41 pages. Available in PDF, EPUB and Kindle. Book excerpt: Seminar paper from the year 2007 in the subject Business economics - Controlling, grade: 1,3, University of Applied Sciences Wildau (WIT Wildau), course: Managerial Accounting, 18 entries in the bibliography, language: English, abstract: Activity-based costing first gained publicity in the early 1980s. It was developed as a logical alternative to traditional cost management systems that tended to produce insufficient results when it came to allocating costs. Harvard Business School Professor Robert S. Kaplan was an early advocate of the ABC system. Due to a changing business world and strong competition, the cost structure in many companies changed, while facing an increased price pressure. When profit margins are decreasing, companies are focusing not only on external but also internal opportunities to improve their cost structures and to make hidden costs transparent. This lead to the introduction of Activity-based costing (ABC) as a new approach of process thinking to make the internal organization more flexible to react to changes in the production process and allocation of costs as well as to deal with overcapacities. This paper will focus on the ABC tool, which is aiming at transparency, efficiency increase and improvement of the given cost calculation systems. The ABC method enables management to optimize the enterprise with detailed information for a thorough decision making process. ABC is a method for developing cost estimates, based on the activities used within the production process per cost object. To develop a cost estimate the most important activities within the production cycle - the cost drivers - need to be identified. The activity must be definable and measured in units, e.g. number of man hours. After all activities for producing the product are known, a cost estimate is prepared for each activity. These individual cost estimates contain all labour, materials and equipment costs, including overhead, for each activity. Each complete individual e
Book Synopsis Research Handbook on Quality, Performance and Accountability in Higher Education by : Ellen Hazelkorn
Download or read book Research Handbook on Quality, Performance and Accountability in Higher Education written by Ellen Hazelkorn and published by Edward Elgar Publishing. This book was released on 2018-07-27 with total page 616 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Book Synopsis Resource Management for Colleges and Universities by : William F. Massy
Download or read book Resource Management for Colleges and Universities written by William F. Massy and published by JHU Press. This book was released on 2020-06-09 with total page 353 pages. Available in PDF, EPUB and Kindle. Book excerpt: How comprehensive activity-based models can help university leaders and faculty reshape their institutions through better resource management. Resources in higher education steer colleges and universities both strategically and tactically. They drive incentives and accountability for faculty and staff while providing academics with the infrastructure they need in order to perform effectively. But while American colleges and universities remain the gold standard for worldwide higher education, Resource Management for Colleges and Universities argues that their decision-making cultures and business models are beset by serious flaws. In this audacious book, William F. Massy writes that resource allocation in colleges and universities needs to become more responsive to academic mission, marketplace realities, and the requirements of financial sustainability. Such improvement is needed, he asserts, because few institutions currently have the evidence, know-how, and cultural capacity to take advantage of modern information systems and models. Luckily, today's academic resourcing models enable academic leaders and faculty to close the gaps and do a significantly better job of controlling costs and improving academic performance. Massy describes three kinds of contemporary, comprehensive AR models: internal economic, external economic, and mission-market-margin. He explains how these models, if used correctly, support mission-critical academic decisions and reveals why they are game-changers for college and university management. Describing how real universities are using these models to understand their teaching and research revenues and costs and to predict changes needed in budget planning, Massy also provides numerous insights about how academic organizations function and how they can be induced to adopt needed changes. Building on Reengineering the University, Massy's earlier book, Resource Management for Colleges and Universities will provide readers with the wherewithal, and the motivation, to fundamentally transform their institutions.
Book Synopsis Activity-based Costing by : Patrick Zeuner
Download or read book Activity-based Costing written by Patrick Zeuner and published by GRIN Verlag. This book was released on 2008-06-02 with total page 19 pages. Available in PDF, EPUB and Kindle. Book excerpt: Seminar paper from the year 2007 in the subject Business economics - Controlling, grade: 1,3, University of Applied Sciences Wildau (WIT Wildau), course: Managerial Accounting, language: English, abstract: Activity-based costing first gained publicity in the early 1980s. It was developed as a logical alternative to traditional cost management systems that tended to produce insufficient results when it came to allocating costs. Harvard Business School Professor Robert S. Kaplan was an early advocate of the ABC system. Due to a changing business world and strong competition, the cost structure in many companies changed, while facing an increased price pressure. When profit margins are decreasing, companies are focusing not only on external but also internal opportunities to improve their cost structures and to make hidden costs transparent. This lead to the introduction of Activity-based costing (ABC) as a new approach of process thinking to make the internal organization more flexible to react to changes in the production process and allocation of costs as well as to deal with overcapacities. This paper will focus on the ABC tool, which is aiming at transparency, efficiency increase and improvement of the given cost calculation systems. The ABC method enables management to optimize the enterprise with detailed information for a thorough decision making process. ABC is a method for developing cost estimates, based on the activities used within the production process per cost object. To develop a cost estimate the most important activities within the production cycle – the cost drivers - need to be identified. The activity must be definable and measured in units, e.g. number of man hours. After all activities for producing the product are known, a cost estimate is prepared for each activity. These individual cost estimates contain all labour, materials and equipment costs, including overhead, for each activity. Each complete individual estimate is added to the others to obtain an overall estimate. To gain sufficient cost estimates, data must be collected and verified to make ABC a functional and precise tool. This chapter leads through the necessary steps to implement the ABC approach and its methodology.
Book Synopsis Trends, Challenges & Innovations in Management by : Dr Ramesh Kumar Miryala
Download or read book Trends, Challenges & Innovations in Management written by Dr Ramesh Kumar Miryala and published by Zenon Academic Publishing. This book was released on 2015-03-15 with total page 392 pages. Available in PDF, EPUB and Kindle. Book excerpt: Globalization has proliferated business with numerous challenges and opportunities, and simultaneously at other end the growth in economy, population, income and standard of living has redefined the scope of business and thus the business houses approaches. A highly competitive environment, knowledgeable consumers and quicker pace of technology are keeping business enterprises to be on their toes. Today management and its concepts have become key for survival of any business entity. The unique cultural characteristics, tradition and dynamics of consumer, demand an innovative management strategy to achieve success. Effective Management has become an increasingly vital ingredient for business success and it profoundly affects our day-to-day life. Today, the role of a business houses has changed from merely selling products and services to transforming lives and nurturing lifestyles. The Indian business is changing and so do the management strategies. These changing scenarios in the context of globalization will bestow ample issues, prospects and challenges which need to be explored. The practitioners, academicians and researchers need to meticulously review these aspects and acquaint them with knowledge to sustain in such scenarios. Thus, these changing scenarios emphasize the need of a broad-based research in the field of management also reflecting in management education. This book is an attempt in that direction. I sincerely hope that this book will provide insights into the subject to faculty members, researchers and students from the management institutes, consultants, practicing managers from industry and government officers.
Book Synopsis ICICKM2011-Proceedings of the 8th International Conference on Intellectual Capital, Knowledge Management & Organisational Learning by : Vincent Ribiere
Download or read book ICICKM2011-Proceedings of the 8th International Conference on Intellectual Capital, Knowledge Management & Organisational Learning written by Vincent Ribiere and published by Academic Conferences Limited. This book was released on 2011 with total page 439 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Activity-Based Costing and Its Later Development Into Activity Based Budgeting and Management by : David Wagener
Download or read book Activity-Based Costing and Its Later Development Into Activity Based Budgeting and Management written by David Wagener and published by GRIN Verlag. This book was released on 2010-04-09 with total page 33 pages. Available in PDF, EPUB and Kindle. Book excerpt: Seminar paper from the year 2008 in the subject Business economics - Accounting and Taxes, grade: 1.3, University of the West of England, Bristol (Bristol Business School (University of the West of England)), course: Internes Rechnungswesen/ Management Accounting, 15 entries in the bibliography, language: English, abstract: Every accounting student of the past sixty years has learned about inventory costing- a bookkeeping procedure that manufacturing accountants follow to separate the production expense of an accounting period from the cost of manufactured product inventories at the end of the period. (Johnson and Kaplan, 1991, p. 130) This technique of valuing inventory should, although often practiced, not be used for managerial decision making though. It oversimplifies the consumption of overhead costs by products, services and customers and therefore leads to distorted cost information. Activity-based costing (ABC), developed by single manufacturing firms in the early 1980s, seems to provide more reliable information. The second part of this work describes the concept of ABC by summarizing the arguments of two pioneers in this field. In their book "Relevance Lost: The Rise and Fall of Management Accounting", first published in 1987, H. Thomas Johnson and Robert S. Kaplan (1991) examine the traditions of management accountting and describe possible improvements. In part three the developments of ABC in the last 20 years are described by reviewing a choice of important literature. Part four then shows the impact that ABC had on implementing companies. The conclusion, part five, contains an assessment of the used literature and an evaluation of whether the critic of traditional management accounting has been overcome by ABC.
