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Activity-based costing at colleges and universities: Understanding, communicating and controlling costs associated with educating different student groups.

机译：高校中基于活动的成本核算：了解，交流和控制与教育不同学生群体相关的成本。

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摘要

Institutions of higher education are facing cost increases for which they need more useful, accurate, timely, and understandable information. Changes in student demographics and the resulting increases in student services are often cited to explain the correlative increases in costs. Many believe that newer costing systems such as Activity-Based Costing are superior for achieving the goal of understanding, communicating, and controlling the cited increases in costs.; The objectives of this study were to (1) develop a model for the use of Activity-Based Costing to assist colleges and universities to understand the costs associated with educating students in different groups, (2) to implement the use of the model in a private liberal arts university to examine the cost differential in educating its different student groups, and (3) to identify the uses and challenges of implementing the model in public institutions of higher education.; The primary research was undertaken at a private, liberal arts institution widely regarded as accomplished in simultaneously serving different student groups. An Activity-Based Costing (ABC) model was developed and used to examine the cost objects of its different student groups. The study revealed that an ABC system: can aid in determining whether differential pricing for different student groups is supportable; can identify potential areas of process improvement in the manner in which an institution serves different student groups; can provide input to institutional budgeting decisions relevant to different student groups; and can identify whether or not any student services can be outsourced in a cost effective manner in an institution of higher learning. Additionally, the study explored the uses, challenges, limitations and barriers perceived by presidents and chief financial officers at selected public colleges and universities in Texas for implementing an ABC system at their institutions.
机译：高等教育机构面临成本上升的趋势，为此他们需要更多有用，准确，及时和易懂的信息。经常引用学生人口统计的变化以及由此而来的学生服务增加来解释成本的相关增加。许多人认为，更新的成本核算系统（例如基于活动的成本核算）在实现理解，沟通和控制所引用的成本增加的目标方面是优越的。这项研究的目的是（1）建立基于活动的成本核算模型，以帮助高校了解与教育不同群体的学生有关的成本；（2）在一个基于社区的模型中实施该模型的使用。私立文科大学研究在教育不同学生群体方面的成本差异，以及（3）查明在高等教育的公共机构中实施该模式的用途和挑战。最初的研究是在一家私立的文科机构中进行的，该机构被广泛认为可以同时为不同的学生群体提供服务。开发了基于活动的成本核算（ABC）模型，并将其用于检查其不同学生群体的成本对象。研究表明，ABC系统可以帮助确定不同学生群体的差别定价是否可以支持；可以通过机构为不同学生群体提供服务的方式确定过程改进的潜在领域；可以为与不同学生群体相关的机构预算决策提供意见；并可以确定在高等院校中是否可以以具有成本效益的方式将任何学生服务外包。此外，该研究还探讨了得克萨斯州某些公立学院和大学的校长和首席财务官在其机构中实施ABC系统的用途，挑战，局限性和障碍。

著录项

  • 作者

    Evans, Thomas Matthew.;

  • 作者单位

    The University of Texas at Austin.;

  • 授予单位 The University of Texas at Austin.;
  • 学科 Education Finance.; Education Administration.; Education Adult and Continuing.
  • 学位 Ph.D.
  • 年度 2004
  • 页码 214 p.
  • 总页数 214
  • 原文格式 PDF
  • 正文语种 eng
  • 中图分类 教育;成人教育、业余教育;
  • 关键词

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