APPLICATION OF ACTIVITY BASED COSTING IN HUMAN SCIENCE EDUCATIONS COURSES AT ISLAMIC AZAD UNIVERSITY

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ABBASI E.

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Journal: MANAGEMENT ACCOUNTING Year:2012 | Volume:5 | Issue:13 Page(s): 113-138

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Information Journal Paper

Title

APPLICATION OF ACTIVITY BASED COSTING IN HUMAN SCIENCE EDUCATIONS COURSES AT ISLAMIC AZAD UNIVERSITY

Author(s)

ABBASI E. | Issue Writer Certificate

Keywords

ACTIVITY BASED COSTINGQ2

INDIRECT OVERHEAD ALLOCATIONQ2

INDIRECT COSTSQ3

HUMAN SCIENCE STUDENTS COSTSQ2

Abstract

The purpose of this study is calculated the cost of the human science courses at Islamic Azad University, Aliabad Katoul branch.In this research used the ACTIVITY BASED COSTING method. The financial datum was gathered from the branch documents and financial statements for educations year in 2007-2008. In this study has been used grison method. The results of this research demonstrated that there is possibility recognition of cost driven activities and overhead resources in terms of the direct and indirect overhead and allocation of that between the human sciences courses in the branch.The Bachelor of Science cost in full time accounting course due to the students more number was lower and the cost English language course due to the students lower number was higher.

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APA: Copy

ABBASI, E.. (2012). APPLICATION OF ACTIVITY BASED COSTING IN HUMAN SCIENCE EDUCATIONS COURSES AT ISLAMIC AZAD UNIVERSITY. MANAGEMENT ACCOUNTING, 5(13), 113-138. SID. https://sid.ir/paper/198715/en

Vancouver: Copy

ABBASI E.. APPLICATION OF ACTIVITY BASED COSTING IN HUMAN SCIENCE EDUCATIONS COURSES AT ISLAMIC AZAD UNIVERSITY. MANAGEMENT ACCOUNTING[Internet]. 2012;5(13):113-138. Available from: https://sid.ir/paper/198715/en

IEEE: Copy

E. ABBASI, “APPLICATION OF ACTIVITY BASED COSTING IN HUMAN SCIENCE EDUCATIONS COURSES AT ISLAMIC AZAD UNIVERSITY,” MANAGEMENT ACCOUNTING, vol. 5, no. 13, pp. 113–138, 2012, [Online]. Available: https://sid.ir/paper/198715/en

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