The technique of ABC has been widely adopted by universities in the UK, with the assumption that the more accurate identification of costs makes them more manageable. It is the purpose of this paper to consider this question of manageability through identification and allocation in the university sector and to question this as a basis for decision making and resource allocation. The type of costing systems in place in an organisation must meet the needs of the organisation as a whole and there are a number of factors that will affect the type of costing system that is required and there are a number of costing systems that can be used. This paper considers the use of ABC within a university and whether school costing and course costing can ...
This paper presents a non-traditional method of collecting staff activity data at an Australian univ...
This paper presents a non-traditional method of collecting staff activity data at an Australian univ...
The profound transformations and financial pressures experienced by universities in recent decades r...
The technique of ABC has been widely adopted by universities in the UK, with the assumption that the...
In this study the contribution of activity-based costing (ABC) in overhead cost allocation systems w...
The study examines the perception of activity based costing (ABC) in Australian universities. Using ...
The purpose of the research described in this thesis was to develop the concept of Activity-Based Co...
This paper presents possibilities and constraints for implementation of the Activity Based Costing (...
This paper presents possibilities and constraints for implementation of the Activity Based Costing (...
This project starts by looking at the technicalities of a traditional cost allocation system and the...
Universities are facing an intensifying competitive environment where value for money involves quali...
The widespread environmental change has forced many organizations to change and rethink their busine...
Purpose – The purpose of this paper is to discuss how activity-based costing (ABC) technique can be ...
The paper investigates the outcome of three Australian universities on Activity-Based Costing (ABC) ...
The profound transformations and financial pressures experienced by universities in recent decades r...
This paper presents a non-traditional method of collecting staff activity data at an Australian univ...
This paper presents a non-traditional method of collecting staff activity data at an Australian univ...
The profound transformations and financial pressures experienced by universities in recent decades r...
The technique of ABC has been widely adopted by universities in the UK, with the assumption that the...
In this study the contribution of activity-based costing (ABC) in overhead cost allocation systems w...
The study examines the perception of activity based costing (ABC) in Australian universities. Using ...
The purpose of the research described in this thesis was to develop the concept of Activity-Based Co...
This paper presents possibilities and constraints for implementation of the Activity Based Costing (...
This paper presents possibilities and constraints for implementation of the Activity Based Costing (...
This project starts by looking at the technicalities of a traditional cost allocation system and the...
Universities are facing an intensifying competitive environment where value for money involves quali...
The widespread environmental change has forced many organizations to change and rethink their busine...
Purpose – The purpose of this paper is to discuss how activity-based costing (ABC) technique can be ...
The paper investigates the outcome of three Australian universities on Activity-Based Costing (ABC) ...
The profound transformations and financial pressures experienced by universities in recent decades r...
This paper presents a non-traditional method of collecting staff activity data at an Australian univ...
This paper presents a non-traditional method of collecting staff activity data at an Australian univ...
The profound transformations and financial pressures experienced by universities in recent decades r...