Over the past decade, the financial crisis has led to reduced government funding for academic libraries in Greece. Now more than ever, it is imperative for library managers to improve their knowledge and understanding of cost behavior, in order to effectively deliver high quality services at decreasing costs. To do so, they need to apply…

This article looks at the range of financial reporting models available for use in the Australian higher education sector, the possible application of activity-based costing (ABC) in faculties and the eventual rejection of ABC in favour of a more qualitative model designed specifically for use in one institution, in a particular Faculty. The…

In recent years there has been growth in online distance learning courses. This has been prompted by; new technology such as the Internet, mobile learning, video and audio conferencing: the explosion in student numbers in Higher Education, and the need for outreach to a world wide market. Web-based distance learning is seen as a solution to…

Most critical activities in colleges and universities are driven by financial considerations. It is thus important that revenues are found to support these activities or ways identified to streamline costs. One way to cut cost is to improve the efficiency of schools to address the issue of poor quality. In this paper, the cost of poor quality in…

This study investigates the influence of the use of accounting software in teaching activity-based costing (ABC) on the learning process. It draws upon the Theory of Planned Behaviour and uses the end-user computer satisfaction (EUCS) framework to examine students' satisfaction with the ABC software. The study examines students' satisfaction with…

Dual-mode universities operating in a tough economic environment need to be able to answer a range of questions concerning their use of different teaching modes accurately and with confidence. Only an activity-based costing approach will provide them with this tool. Cost studies of other distance learning projects may provide benchmarks against…

Purpose: In the literature, there are many methods that can be helpful in strategic management of universities. Some of them are related to the aspect of sustainability, in terms of balancing the level of fulfillment of different, often conflicting objectives, which must be considered when building strategies. These methods include product/service…

During the past several years, school systems have implemented a variety of organizational improvement initiatives, such as Six Sigma, Balanced Scorecards, Baldrige Criteria, activity-based costing, and managing for results. Unfortunately, evidence of sustained success is fleeting as school districts remain trapped in a time warp of command,…

Purpose: The purpose of this paper is to discuss how activity-based costing (ABC) technique can be applied in the context of higher education institutions. It also discusses the obstacles and challenges to the successful implementation of activity-based management (ABM) in the higher education environment. Design/methodology/approach: This paper…

Although the true costs of inter-library loans (ILL) are unknown, universities increasingly rely on them to provide better library services at lower costs. Through a case study, we show how to perform a time-driven activity-based costing analysis of ILL and provide evidence of the benefits of such an analysis.

Purpose: To suggest an approach to program costing that includes the approaches and concepts developed in activity based costing. Design/methodology/approach: The paper utilizes a hypothetical case study of an Executive MBA program as a means of illustrating the suggested approach to costing. Findings: The paper illustrates both the benefits of…

This article summarizes the findings of a case study on the creation and application of an activity-based cost accounting model that links community college salary expenditures to mission-critical practices within academic divisions of a southern California community college. Although initially applied as a financial management tool in private…

Simply put, a cost analysis studies how you spend your money. Activity based costing models associate costs with services and cost benefit analysis weighs whether or not the costs expended were worth the money given the efforts involved and the results achieved. This study seeks to understand the financial choices and information seeking behaviors…

Examines traditional costing models utilized in higher education and pinpoints shortcomings related to proper identification of costs. Describes activity-based costing systems as a superior alternative for cost identification, measurement, and allocation. (MLF)

In college and university administration, overhead costs are often charged to programs indiscriminately, whereas the support activities that underlie those costs remain unanalyzed. It is time for institutions to decrease ineffective use of resources. Activity-based management attributes costs more accurately and can improve efficiency. (MSE)