Application of Activity based Costing in human science educations courses at Islamic Azad University

Subject Areas : Management Accounting

ابراهیم عباسی ¹ (ندارد)

Received: 2011-12-26 Accepted : 2012-04-08 Published : 2012-09-10

Keywords: Activity Based Costing, Indirect overhead allocation, Indirect costs, Human science students costs,

Abstract :

The purpose of this study is calculated the cost of the human science courses atIslamic Azad University, Aliabad Katoul branch.In this research used the activity based costing method. The financial datum weregathered from the branch documents and financial statements for educations year in2007-2008. In this study has been used grison method. The results of this researchdemonstrated that there is possibility recognition of cost driven activities andoverhead resources in terms of the direct and indirect overhead and allocation of thatbetween the human sciences courses in the branch.The bachelor of science cost in full time accounting course due to the studentsmore number was lower and the cost English language course due to thestudentslower number was higher.