File(s) not publicly available

A case study of three ABC implemented Australian universities

journal contribution
posted on 06.12.2017, 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.

Funding

Category 1 - Australian Competitive Grants (this includes ARC, NHMRC)

History

Volume

2

Issue

1

Start Page

30

End Page

41

Number of Pages

12

ISSN

1991-4938

Location

Dhaka

Publisher

North South University

Language

en-aus

Peer Reviewed

Yes

Open Access

No

External Author Affiliations

Faculty of Business and Informatics;

Era Eligible

Yes

Journal

North south business review.