Activity Based Costing (Abc) Model for Higher Education Institutions: A Basic Guide to the Model Development

Jamalludin Helmi Hashim

oct 2019 · Partridge Publishing Singapore

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ACTIVITY BASED COSTING (ABC) MODEL FOR HIGHER EDUCATION INSTITUTIONS: A BASIC GUIDE TO THE MODEL DEVELOPMENT The rise of operating costs in Higher Education Institution all over the world forced concerns universities management to adopt a better costing system, i.e. Activity Based Costing (ABC). As evidently proven in many other setting, the benefits of ABC shall also apply to the higher education institutions (HEI) setting. The book presents a basic and step by step guide of the ABC model development process in HEI, which consist of three cost objects including Teaching and Learning, Research and Professional and Community Service. It also concludes the candidates of the possible “drivers” (resources drivers and activities drivers) which determine the accuracy of cost figure for every “cost object” in HEI and as a starting point towards the success.

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ASSOCIATE PROF DR HASHIM, JH is Head, Research and Consultancy at University of Sultan Azlan Shah (USAS), Kuala Kangsar Perak MALAYSIA. He is an internationally recognised expert, speaker and researcher in the area of Management Accounting (and Strategic), Costing and Public Sector Accounting. Hashim, JH can be reached at [e-mail].