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A case study of three ABC implemented Australian universities
The paper investigates the outcome of three Australian universities on Activity-Based Costing (ABC) implementation. Their experience suggests that the important difficulties are defining cost drivers, cost pools and collecting data in order to allocate overhead costs. The results found improved resource allocation and determination of true cost and budget surplus. The paper has designed individual model of cost pools and cost drivers for each case studied. Finally, the paper developed a workable model of cost pools and cost drivers of ABC. It will help the universities in Australia to improve resource allocation and to determine true cost through the designed model, if implemented.
Funding
Category 1 - Australian Competitive Grants (this includes ARC, NHMRC)
History
Volume
2Issue
1Start Page
30End Page
41Number of Pages
12ISSN
1991-4938Location
DhakaPublisher
North South UniversityLanguage
en-ausPeer Reviewed
- Yes
Open Access
- No
External Author Affiliations
Faculty of Business and Informatics;Era Eligible
- Yes