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The Applicability of the Principles of Activity-Based Costing System in a Higher Education Institution

Author

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  • Carlos Manuel Ferreira Lima

    (Faculdade de Economia do Porto)

Abstract

In view of the growing relevance of management accounting in the administration of universities, the recognition of the need for an effective costs assessment system (Jarrar, Smith and Dolley, 2007), and the profound changes that have been occurring in the structure of Portuguese universities, developing and implementing models that may actually be useful for the management of these institutions will be of major importance. The aim of this work is to present a costs assessment model, influenced by the activity-based costing (ABC) and applicable to higher education institutions. Therefore, based on the procedures used by the services of a faculty belonging to a large Portuguese university, we tried to create a model which allows the attribution of each department’s expenditure to the various cost objects – courses, research projects, services. In this way, we tried to present a model which, without being too complex, has a level of detail sufficient enough to enable the production of reliable information and which can be applied in the context of higher education institutions.

Suggested Citation

  • Carlos Manuel Ferreira Lima, 2011. "The Applicability of the Principles of Activity-Based Costing System in a Higher Education Institution," Economics and Management Research Projects: An International Journal, Open Access International Journals, vol. 1(1), pages 57-65, June.
    • Handle: RePEc:por:emrpij:v:1:y:2011:i:1:p:57-65
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    Citations

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    Cited by:

    1. Tiluk Samuel & Kennedy Oirere Onchiri & Ronald Werunga Kikechi, 2018. "Influence of Cost Sharing Policy on Provision of Physical Facilities in Public Day Secondary Schools: A Comparative Study of Trans-Nzoia and West Pokot Counties, Kenya," International Journal of Academic Research in Business and Social Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Business and Social Sciences, vol. 8(4), pages 154-167, April.
    2. John Sorros & Alkiviadis Karagiorgos & Nikos Mpelesis, 2017. "Adoption of Activity-Based Costing: A Survey of the Education Sector of Greece," International Advances in Economic Research, Springer;International Atlantic Economic Society, vol. 23(3), pages 309-320, August.

    More about this item

    Keywords

    Activity-based costing; Management accounting;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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