Activity Based Costing (ABC), New Outlook for Calculating Cost Price of Students' Education in Different Majors of Medical Group (Case study: Medical Science Universities of Shiraz, Fasa and Yazd)
In this research, “Activity Based Costing” (ABC) system was used in a comparative form to calculate cost price of training students in Shiraz, Yazd and Fasa. For this purpose, after defining activity centers, by applying cost driver, costs allocating processes in each activity center was determined....
| Main Author: | |
|---|---|
| Format: | Article |
| Language: | fas |
| Published: |
University of Tehran
2011-08-01
|
| Series: | بررسیهای حسابداری و حسابرسی |
| Subjects: | |
| Online Access: | https://acctgrev.ut.ac.ir/article_23955_daa374e4c09ec88b339cdbe72cef388b.pdf |
| _version_ | 1818056352775274496 |
|---|---|
| author | Ahmad Rajabi |
| author_facet | Ahmad Rajabi |
| author_sort | Ahmad Rajabi |
| collection | DOAJ |
| description | In this research, “Activity Based Costing” (ABC) system was used in a comparative form to calculate cost price of training students in Shiraz, Yazd and Fasa. For this purpose, after defining activity centers, by applying cost driver, costs allocating processes in each activity center was determined. Finally concerning the usage credit based of activity service centers, costs price of each credit were calculated and from the whole credits costs, cost price of each major was calculated.
Results showed student education cost price in different majors has a significant difference. This difference mainly originates from the number of subject-credits, equipments needed, the arrangement of practical and theoretical subjects and the number of students. In addition, nearly 40% of the cost price in each major is related to sustaining costs (university and college chief, cost pool and educational indirect costs) and others are related to unit level costs (manpower cost and consuming material in laboratories). |
| first_indexed | 2024-12-10T12:27:29Z |
| format | Article |
| id | doaj.art-18f255c98752449e9cf5f31eb28230c5 |
| institution | Directory Open Access Journal |
| issn | 2645-8020 2645-8039 |
| language | fas |
| last_indexed | 2024-12-10T12:27:29Z |
| publishDate | 2011-08-01 |
| publisher | University of Tehran |
| record_format | Article |
| series | بررسیهای حسابداری و حسابرسی |
| spelling | doaj.art-18f255c98752449e9cf5f31eb28230c52022-12-22T01:48:56ZfasUniversity of Tehranبررسیهای حسابداری و حسابرسی2645-80202645-80392011-08-011864355623955Activity Based Costing (ABC), New Outlook for Calculating Cost Price of Students' Education in Different Majors of Medical Group (Case study: Medical Science Universities of Shiraz, Fasa and Yazd)Ahmad Rajabi0دانشجوی دکترای مدیریت سیستمها، دانشکده اقتصاد و مدیریت دانشگاه شیراز، ایرانIn this research, “Activity Based Costing” (ABC) system was used in a comparative form to calculate cost price of training students in Shiraz, Yazd and Fasa. For this purpose, after defining activity centers, by applying cost driver, costs allocating processes in each activity center was determined. Finally concerning the usage credit based of activity service centers, costs price of each credit were calculated and from the whole credits costs, cost price of each major was calculated. Results showed student education cost price in different majors has a significant difference. This difference mainly originates from the number of subject-credits, equipments needed, the arrangement of practical and theoretical subjects and the number of students. In addition, nearly 40% of the cost price in each major is related to sustaining costs (university and college chief, cost pool and educational indirect costs) and others are related to unit level costs (manpower cost and consuming material in laboratories).https://acctgrev.ut.ac.ir/article_23955_daa374e4c09ec88b339cdbe72cef388b.pdfActivity Based CostingActivity CenterCost DriverCost Object |
| spellingShingle | Ahmad Rajabi Activity Based Costing (ABC), New Outlook for Calculating Cost Price of Students' Education in Different Majors of Medical Group (Case study: Medical Science Universities of Shiraz, Fasa and Yazd) بررسیهای حسابداری و حسابرسی Activity Based Costing Activity Center Cost Driver Cost Object |
| title | Activity Based Costing (ABC), New Outlook for Calculating Cost Price of Students' Education in Different Majors of Medical Group (Case study: Medical Science Universities of
Shiraz, Fasa and Yazd) |
| title_full | Activity Based Costing (ABC), New Outlook for Calculating Cost Price of Students' Education in Different Majors of Medical Group (Case study: Medical Science Universities of
Shiraz, Fasa and Yazd) |
| title_fullStr | Activity Based Costing (ABC), New Outlook for Calculating Cost Price of Students' Education in Different Majors of Medical Group (Case study: Medical Science Universities of
Shiraz, Fasa and Yazd) |
| title_full_unstemmed | Activity Based Costing (ABC), New Outlook for Calculating Cost Price of Students' Education in Different Majors of Medical Group (Case study: Medical Science Universities of
Shiraz, Fasa and Yazd) |
| title_short | Activity Based Costing (ABC), New Outlook for Calculating Cost Price of Students' Education in Different Majors of Medical Group (Case study: Medical Science Universities of
Shiraz, Fasa and Yazd) |
| title_sort | activity based costing abc new outlook for calculating cost price of students education in different majors of medical group case study medical science universities of shiraz fasa and yazd |
| topic | Activity Based Costing Activity Center Cost Driver Cost Object |
| url | https://acctgrev.ut.ac.ir/article_23955_daa374e4c09ec88b339cdbe72cef388b.pdf |
| work_keys_str_mv | AT ahmadrajabi activitybasedcostingabcnewoutlookforcalculatingcostpriceofstudentseducationindifferentmajorsofmedicalgroupcasestudymedicalscienceuniversitiesofshirazfasaandyazd |