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Experience of ABC implemented Australian universities : a case study

conference contribution
posted on 06.12.2017, 00:00 authored by Mohammed ZamanMohammed Zaman
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

1

End Page

10

Number of Pages

10

Start Date

01/01/2006

ISBN-10

064646759X

Location

Melbourne, Vic.

Publisher

World Business Institute

Place of Publication

Melbourne, Vic.

Peer Reviewed

Yes

Open Access

No

External Author Affiliations

Faculty of Business and Informatics; TBA Research Institute;

Era Eligible

Yes

Name of Conference

International Business Research Conference

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