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Activity-based costing model to cost...

Kinsella, Steven Mark.

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Activity-based costing model to cost academic programs and estimate costs for support services in California community colleges.

紀錄類型:	書目-語言資料,印刷品 : Monograph/item
正題名/作者:	Activity-based costing model to cost academic programs and estimate costs for support services in California community colleges./
作者:	Kinsella, Steven Mark.
面頁冊數:	112 p.
附註:	Source: Dissertation Abstracts International, Volume: 63-11, Section: A, page: 3864.
Contained By:	Dissertation Abstracts International63-11A.
標題:	Business Administration, Accounting. -
電子資源:	http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=3070613
ISBN:	0493903992

Activity-based costing model to cost academic programs and estimate costs for support services in California community colleges.
Kinsella, Steven Mark.

Activity-based costing model to cost academic programs and estimate costs for support services in California community colleges. - 112 p.

Source: Dissertation Abstracts International, Volume: 63-11, Section: A, page: 3864.

Thesis (D.B.A.)--Golden Gate University, 2003.

Using a case study approach, a conceptual Activity Based Costing model was developed from information obtained from a multiple college, California community college district. This study was conducted to determine if an Activity Based Costing model could be used: (1) to provide an objective and quantifiable methodology to illustrate the linkage between student instruction and support services, (2) to illustrate the cause and effect relationships between changes in scheduling of academic programs and support costs for the purpose of evaluating resource allocation requests, (3) to provide an accurate estimate of support service costs, (4) to identify the fixed and variable nature of activities performed by California community colleges, and (5) to develop common use applications of ABC to illustrate possible uses of ABC techniques.

ISBN: 0493903992Subjects--Topical Terms:

1020666
Business Administration, Accounting.

Activity-based costing model to cost academic programs and estimate costs for support services in California community colleges.
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520 $a Using a case study approach, a conceptual Activity Based Costing model was developed from information obtained from a multiple college, California community college district. This study was conducted to determine if an Activity Based Costing model could be used: (1) to provide an objective and quantifiable methodology to illustrate the linkage between student instruction and support services, (2) to illustrate the cause and effect relationships between changes in scheduling of academic programs and support costs for the purpose of evaluating resource allocation requests, (3) to provide an accurate estimate of support service costs, (4) to identify the fixed and variable nature of activities performed by California community colleges, and (5) to develop common use applications of ABC to illustrate possible uses of ABC techniques.
520 $a As a public agency, the West Valley-Mission Community College District routinely prepares detailed activity information regarding costs, enrollment levels, and other quantifiable data that is useful in the development of an ABC model. This data was used to create a conceptual ABC model that provides information about the linkage between academic program activities and support service costs incurred. The study includes illustrations of general applications of the model including: determining the cost of educational course offerings for courses scheduled on days other than the regular schedule, determining the cost of support services, and determining the cost of providing academic programs. These applications can be used to evaluate institutional effectiveness.
520 $a This study provides information on the interdependent relationship that exists between classroom course offerings and support service activities provided to support instruction. The major focus of this study was development of a conceptual model that considers costs incurred across the organization to sustain academic program activities. Having an awareness of the total true cost of services needed to provide an academic program, the institution will have more information available to assist in resource allocation decisions.
520 $a Implementation of this conceptual model would be a change in current practices of California community colleges. Like any change, a certain amount of resistance can be expected. This study offers comments on resistance to implementation that may be encountered when attempting to use ABC for resource allocation decisions but also comments on some of the benefits that can be derived from application of the model.
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