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

Fred Reich, Anne Abraham, Padma Srinivasan

    Research output: Chapter in Book / Conference PaperChapter

    Abstract

    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 alternative 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 publicationActivity Based Costing : Concepts and Cases
    Place of PublicationIndia
    PublisherICFAI University Press
    Pages175-190
    Number of pages16
    ISBN (Print)9788131412909
    Publication statusPublished - 2008

    Keywords

    • university
    • education
    • higher
    • research
    • accounting

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