Activity based costing and activity data collection : a case study in the higher education sector

Fred Reich, Anne Abraham

    Research output: Chapter in Book / Conference PaperConference Paper

    Abstract

    ![CDATA[This paper presents a non-traditional method of collecting staff activity data at an Australian university for the purposes of more accurately and completely identifying costs for use in an activity based costing (ABC) model. A discussion of the use of ABC in the nonprofit sector, with particular emphasis on higher education, is followed by a description of the research site and the previous data collection method. Four alternate methods are compared and analysed in the light of various selection criteria, with the revolving door workshop (RDW) being the preferred alternative. The paper reports on the implementation of the RDW and concludes that it is an effective method in the critical process of staff activity data collection as part of broader activity-based management in universities.]]
    Original languageEnglish
    Title of host publicationProceedings of the 18th Asian-Pacific Conference on International Accounting Issues, 15-18 October, 2006 in Maui, Hawaii
    PublisherAsian Pacific Conference on International Accounting Issues
    Number of pages1
    Publication statusPublished - 2006
    EventAsian-Pacific Conference on International Accounting Issues -
    Duration: 1 Jan 2006 → …

    Conference

    ConferenceAsian-Pacific Conference on International Accounting Issues
    Period1/01/06 → …

    Keywords

    • managerial accounting
    • data collection
    • activity-based costing
    • education, higher
    • universities and colleges
    • Australia

    Fingerprint

    Dive into the research topics of 'Activity based costing and activity data collection : a case study in the higher education sector'. Together they form a unique fingerprint.

    Cite this