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A case study of three ABC implemented Australian universities
journal contributionposted on 2017-12-06, 00:00 authored by Mohammed ZamanMohammed Zaman
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.