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Experience of ABC implemented Australian universities : a case study
This paper investigates the experience of the ABC implementation in Australia by directly interviewing finance directors of the three universities. Their experience suggests that the important cost drivers, cost pools and collecting data in order to allocate overhead costs. However, they found more benefits of improved resource allocation and determination of true cost and budget surplus and well information for strategic decision. The experience of ABC implementation revealed that behavioral and organisational variables played an important role to achieve the success of ABC implementation. The paper has summarized individual model of costs pools and cost drivers for each of the universities studied. Finally, the paper developed a viable model of cost pools and cost drives of ABC implementation which the author believes that it will help the universities to improve resource allocation and to determine true cost and profitability, if this model is implemented.
Funding
Category 1 - Australian Competitive Grants (this includes ARC, NHMRC)
History
Parent Title
Proceedings of Third International Business Research Conference.Start Page
1End Page
10Number of Pages
10Start Date
2006-01-01ISBN-10
064646759XLocation
Melbourne, Vic.Publisher
World Business InstitutePlace of Publication
Melbourne, Vic.Peer Reviewed
- Yes
Open Access
- No
External Author Affiliations
Faculty of Business and Informatics; TBA Research Institute;Era Eligible
- Yes