Activity-Based Costing (ABC) - advantages and disadvantages

Seitenzahl:

32

Gewicht:

60 g

Erschienen bei:

GRIN Verlag

Kurzbeschreibung

Scholary Paper aus dem Jahr 2005 im Fachbereich Wirtschaft - Rechnungswesen, Bilanzierung, Steuern, einseitig bedruckt, Note: 1,6, Veranstaltung: Management Accounting, 10 Eintragungen im Literaturverzeichnis, Sprache: Englisch, Anmerkungen: In this report I will show how activity-based costing (ABC) can be applied to a department of a major institution such as a University. Large universities may maintain and follow complex and rigid accounting systems. However, the systems are almost always based on a form of fund accounting and are intended to satisfy legal and donor stipulations rather than to provide information for administrative decisions... , Abstract: In this report I will show how activity-based costing (ABC) can be applied to a department of a major institution such as a University. Large universities may maintain and follow complex and rigid accounting systems. However, the systems are almost always based on a form of fund accounting and are intended to satisfy legal and donor stipulations rather than to provide information for administrative decisions. In this report I show how activity-based costing (ABC) can be applied to institutions of higher education and, I believe, can result in improved information of benefit to academic administrators, legislators, voters and consumers. The report also analyses an example related to the degree at the university which follows with the appropriateness of using this system by the university. The Advantages and Disadvantages of activity-based costing are also investigated in this report and therefore, will provide a disclosure for the University board in terms of the usage of ABC.

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Mehr von:  Hakan Goektuerk, Grin Verlag GbR