CALCULATE THE COST OF UNDERGRADUATE STUDENTS FROM THE FACULTY OF HUMANITIES TEACHING METHODS ACTIVITY BASED COSTING (ABC) ISLAMIC AZAD UNIVERSITY

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KHATIRI MOHAMMAD; ZAKIZADEH MOHAMMAD AMIN; TAHERKHANI ABBAS

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Journal: QUANTITATIVE RESEARCHES IN MANAGEMENT Year:2013 | Volume:4 | Issue:3 Page(s): 141-152

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Title

CALCULATE THE COST OF UNDERGRADUATE STUDENTS FROM THE FACULTY OF HUMANITIES TEACHING METHODS ACTIVITY BASED COSTING (ABC) ISLAMIC AZAD UNIVERSITY

Author(s)

KHATIRI MOHAMMAD | ZAKIZADEH MOHAMMAD AMIN | TAHERKHANI ABBAS | Issue Writer Certificate

Keywords

ACTIVITY BASED COSTINGQ1

COST ANALYSISQ2

COST CENTERQ2

Abstract

The absence of adequate scientific information about the cost of training courses and services to students of Islamic Azad University and also reduce the number of students and increase costs threatens the activities of university managers. Since students should pay for studying, they look for universities with higher quality. Thus implementing a costing system has so many degrees of importance. This research is intended to introduce a suitable costing system for allocating resources and to be informed of real costs. In This study, the costs of bachelor course in Islamic Azad University f Takestan branch has been studied. After analyzing the processes and activities, activities has been categorized in three groups including general, middle and major and the cists has been distributed among different departments and students with suitable bases. Finally, the analyses has been done via excel and has been compared with balance sheet and total cost of training has been calculated. Results show that we have faced a reduction in revenue because of law attraction of the courses for students.

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APA: Copy

KHATIRI, MOHAMMAD, ZAKIZADEH, MOHAMMAD AMIN, & TAHERKHANI, ABBAS. (2013). CALCULATE THE COST OF UNDERGRADUATE STUDENTS FROM THE FACULTY OF HUMANITIES TEACHING METHODS ACTIVITY BASED COSTING (ABC) ISLAMIC AZAD UNIVERSITY. QUANTITATIVE RESEARCHES IN MANAGEMENT, 4(3), 141-152. SID. https://sid.ir/paper/192018/en

Vancouver: Copy

KHATIRI MOHAMMAD, ZAKIZADEH MOHAMMAD AMIN, TAHERKHANI ABBAS. CALCULATE THE COST OF UNDERGRADUATE STUDENTS FROM THE FACULTY OF HUMANITIES TEACHING METHODS ACTIVITY BASED COSTING (ABC) ISLAMIC AZAD UNIVERSITY. QUANTITATIVE RESEARCHES IN MANAGEMENT[Internet]. 2013;4(3):141-152. Available from: https://sid.ir/paper/192018/en

IEEE: Copy

MOHAMMAD KHATIRI, MOHAMMAD AMIN ZAKIZADEH, and ABBAS TAHERKHANI, “CALCULATE THE COST OF UNDERGRADUATE STUDENTS FROM THE FACULTY OF HUMANITIES TEACHING METHODS ACTIVITY BASED COSTING (ABC) ISLAMIC AZAD UNIVERSITY,” QUANTITATIVE RESEARCHES IN MANAGEMENT, vol. 4, no. 3, pp. 141–152, 2013, [Online]. Available: https://sid.ir/paper/192018/en

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