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Activity-Based Costing and Central Overhead Cost Allocation in Universities: A Case Study

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  • Andrew Goddard
  • Kean Ooi

Abstract

This article examines the development of ABC in university accounting and assesses the contribution it might make to solving the problems associated with central overhead cost allocation systems. A case study using an ABC methodology was developed and applied to library services at the University of Southampton. The results showed substantial differences in the allocation of the central overhead costs as between academic faculties using the model and the existing system. The authors argue that although the ABC approach may overcome some of the problems of overhead allocation and improve the economic efficiency of organizations, there are significant problems with its practical application.

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  • Andrew Goddard & Kean Ooi, 1998. "Activity-Based Costing and Central Overhead Cost Allocation in Universities: A Case Study," Public Money & Management, Taylor & Francis Journals, vol. 18(3), pages 31-38, July.
    • Handle: RePEc:taf:pubmmg:v:18:y:1998:i:3:p:31-38
    DOI: 10.1111/1467-9302.00124
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    Cited by:

    1. 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.
    2. Kristof Stouthuysen & Kevin Schierhout & Filip Roodhooft & Evelien Reusen, 2014. "Time-driven activity-based costing for public services," Public Money & Management, Taylor & Francis Journals, vol. 34(4), pages 289-296, July.
    3. Hala Elias & Arpita Mehrotra, 2017. "Activity-Based Costing of Library Services in Universities ? A Case Study of a Private University," Proceedings of Business and Management Conferences 5207199, International Institute of Social and Economic Sciences.
    4. Salah Oraby, 2021. "A Guide to Implementation of Time- Driven Activity -Based Costing in Saudi Electronic University," International Journal of Business and Management, Canadian Center of Science and Education, vol. 16(1), pages 1-68, August.
    5. Ramji Balakrishnan & Stephen Hansen & Eva Labro, 2011. "Evaluating Heuristics Used When Designing Product Costing Systems," Management Science, INFORMS, vol. 57(3), pages 520-541, March.
    6. Stouthuysen, Kristof & Swiggers, Michael & Reheul, Anne-Mie & Roodhooft, Filip, 2009. "Time-Driven Activity-Based Costing for a Library Acquisition Process: a Case Study in a Belgian University," Working Papers 2009/25, Hogeschool-Universiteit Brussel, Faculteit Economie en Management.
    7. Carlos Manuel Ferreira Lima, 2011. "A aplicabilidade dos princípios do sistema de custeio por actividades numa Instituição de Ensino Superior," Teses, Monografias e Livros, Open Access International Journals, edition 1, number 004 edited by Samuel C A Pereira, February.

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