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Activity-Based Management Systems in Higher Education

Author

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  • Stuart McChlery
  • Jim McKendrick
  • Tom Rolfe

Abstract

Financial pressures facing UK universities have increased the demand for good financial management information. The government wants higher education institutions to adopt standardized full economic costing. This article describes an activity-based management (ABM) model which has been successfully used to cost institutions' activities down to appropriate levels of focus, linking the activities to income streams and arriving at a form of value added. The model is extremely flexible allowing information to be collected for different levels of focus: faculty, department, programme, module/project or support unit.

Suggested Citation

  • Stuart McChlery & Jim McKendrick & Tom Rolfe, 2007. "Activity-Based Management Systems in Higher Education," Public Money & Management, Taylor & Francis Journals, vol. 27(5), pages 315-322, November.
    • Handle: RePEc:taf:pubmmg:v:27:y:2007:i:5:p:315-322
    DOI: 10.1111/j.1467-9302.2007.00602.x
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    Cited by:

    1. Driss El Kadiri Boutchich, 2022. "Human Capital in Public Research Laboratory: Towards an Alternative Evaluation and Prediction Method Based on Hybridization," Annals of Data Science, Springer, vol. 9(6), pages 1181-1200, December.
    2. 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.
    3. Franco Rubino & Pina Puntillo & Stefania Veltri, 2017. "Il ruolo dei manager universitari in un?ottica di performance integrata. Analisi di un caso studio," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2017(3), pages 95-122.

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