Activity-based costing in higher education : A business decision of application / Osama Mah'd, Ghassan H. Mardini, and Hend Monjed.

Format:

Book

Author/Creator:

Mah'd, Osama, author.

Mardini, Ghassan H., author.

Monjed, Hend, author.

Series:

SAGE business cases.

SAGE business cases

Language:

English

Subjects (All):

Activity-based costing--Case studies.

Activity-based costing.

Business and education--Case studies.

Business and education.

Education, Higher--Case studies.

Education, Higher.

Physical Description:

1 online resource.

Place of Publication:

London : SAGE Publications: SAGE Business Cases Originals, 2025.

Summary:

This case study explores different costing systems within service organizations and discusses transitioning from traditional costing methods to activity-based costing (ABC) systems. It identifies three primary challenges in ABC implementation: determining suitable allocation bases for activities, establishing a logical connection between allocation bases and cost activities, and managing the complexities of data collection and analysis. Moreover, the process of data collection and analysis for cost allocation can be resource-intensive and may encounter resistance from employees accustomed to traditional costing methods. Overcoming these hurdles is crucial for organizations to effectively utilize ABC systems for enhanced cost management and decision making. The case encourages students to apply more precise costing methods and to discern the distinctions between using single or multiple allocation bases (cost drivers). It also fosters engagement in the decision-making process about whether the application of an activity-based costing system rather than a traditional costing system is recommended for higher education.

Notes:

Description based on XML content.

ISBN:

1-0719-8102-1

9781071981023

OCLC:

1569208990

Publisher Number:

T293379