APPLICATION OF ACTIVITY BASED COSTING FOR ESTIMATION OF PER-STUDENT COST IN IRAN

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GHAROUN M.

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Journal Paper

Paper Information

Journal: JOURNAL OF RESEARCH AND PLANNING IN HIGHER EDUCATION Year:2007 | Volume:13 | Issue:2 (44) Page(s): 79-107

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Information Journal Paper

Title

APPLICATION OF ACTIVITY BASED COSTING FOR ESTIMATION OF PER-STUDENT COST IN IRAN

Author(s)

GHAROUN M. | Issue Writer Certificate

Keywords

COST ESTIMATIONQ2

HIGHER EDUCATIONQ3

ACTIVITY BASED COSTINGQ3

COST EFFICIENCYQ3

AND FINANCIAL MANAGEMENTQ3

Abstract

The Estimation of cost per-student has been addressed by policy makers of HIGHER EDUCATION sector and has drawn a great deal of attention in the Fourth National Plan for Development. Also, it is well known that the cost analysis in HIGHER EDUCATION institutions is one of major means of efficiency.However, there have been little efforts to present a model for estimation of cost per student in a way that could detect main causes of it. The aim of this study is to apply ACTIVITY BASED COSTING approach for COST ESTIMATION of HIGHER EDUCATION institutions in Iran. This model can be used to follow-up and control expenditures along with providing means for operational verification and proper decision making.

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APA: Copy

GHAROUN, M.. (2007). APPLICATION OF ACTIVITY BASED COSTING FOR ESTIMATION OF PER-STUDENT COST IN IRAN. JOURNAL OF RESEARCH AND PLANNING IN HIGHER EDUCATION, 13(2 (44)), 79-107. SID. https://sid.ir/paper/68035/en

Vancouver: Copy

GHAROUN M.. APPLICATION OF ACTIVITY BASED COSTING FOR ESTIMATION OF PER-STUDENT COST IN IRAN. JOURNAL OF RESEARCH AND PLANNING IN HIGHER EDUCATION[Internet]. 2007;13(2 (44)):79-107. Available from: https://sid.ir/paper/68035/en

IEEE: Copy

M. GHAROUN, “APPLICATION OF ACTIVITY BASED COSTING FOR ESTIMATION OF PER-STUDENT COST IN IRAN,” JOURNAL OF RESEARCH AND PLANNING IN HIGHER EDUCATION, vol. 13, no. 2 (44), pp. 79–107, 2007, [Online]. Available: https://sid.ir/paper/68035/en

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