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:: year 13, Issue 2 (Summer 2007) ::
IRPHE 2007, 13(2): 79-107 Back to browse issues page
Application of Activity Based Costing for Estimation of Per-student Cost in Iran
M. Gharun
Abstract:   (22852 Views)
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.
Keywords: Cost Estimation, Higher Education, Activity Based Costing, Cost Efficiency, and Financial Management.
Full-Text [PDF 269 kb]   (1824 Downloads)    
Type of Study: Original |
Received: 2007/08/12 | Revised: 2015/10/13 | Accepted: 2015/10/13 | Published: 2015/10/13 | ePublished: 2015/10/13
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Gharun M. Application of Activity Based Costing for Estimation of Per-student Cost in Iran. IRPHE. 2007; 13 (2) :79-107
URL: http://journal.irphe.ac.ir/article-1-80-en.html

year 13, Issue 2 (Summer 2007) Back to browse issues page
فصلنامه پژوهش و برنامه ریزی در آموزش عالی Quarterly Journal of Research and Planning in Higher Education
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