Designing and Developing a Model for Calculating the Cost of Each Student in Islamic Azad University of Kermanshah Using Time-Driven-Activity-Based-Costing (TDABC)
محورهای موضوعی : Financial AccountingBahamin Khoshnava 1 , Babak jamshidi navid 2
1 - Depatment of Accounting, Kermanshah Branch, Islamic azad University, Kermanshah, Iran.
2 - Department of Accounting, Kermanshah Branch, Islamic Azad University, Kermanshah, Iran
کلید واژه: Activity Based Cosing , Cost of Student , Time-Driven- Activity- Based Costing(TDABC),
چکیده مقاله :
The university is the mirror of the whole view of development and progress of society and provides the platform for human growth through the transfer of science to students. As a service organization providing its budget from students' fees, the Islamic Azad University is required to know the cost of the services it provides to its customers. Therefore, the present study designed and developed a model for calculating the cost of each student in Islamic Azad University of Kermanshah using time-driven-activity-based-costing (TDABC). The obtained results show that the capacity cost is the same in each field. This result indicates that in case of using a time-driven activity based costing in the field of Education Deputy, the practical capacity is the same as the nominal capacity. The results indicate that time-oriented costing indicates loss of energy and time in the university. Based on time-driven costing, costs are lower than actual costs. This shows that the university should be able to reduce student costs and increase quality in exchange for planning and decision making correctly and in a timely manner in order to be more successful in attracting students.
The university is the mirror of the whole view of development and progress of society and provides the platform for human growth through the transfer of science to students. As a service organization providing its budget from students' fees, the Islamic Azad University is required to know the cost of the services it provides to its customers. Therefore, the present study designed and developed a model for calculating the cost of each student in Islamic Azad University of Kermanshah using time-driven-activity-based-costing (TDABC). The obtained results show that the capacity cost is the same in each field. This result indicates that in case of using a time-driven activity based costing in the field of Education Deputy, the practical capacity is the same as the nominal capacity. The results indicate that time-oriented costing indicates loss of energy and time in the university. Based on time-driven costing, costs are lower than actual costs. This shows that the university should be able to reduce student costs and increase quality in exchange for planning and decision making correctly and in a timely manner in order to be more successful in attracting students.
[1] Cidav, Z., Mandell, D., Pyne, J., Beidas, R., Curran, G., Marcus, S., A pragmatic method for costing implementation strategies using time-driven activity-based costing, Implementation Science, 2020; 15: 28.
[2] Dubron, K., Verschaeve, M., Roodhooft , F., A time-driven activity-based costing approach for identifying variability in costs of childbirth between and within types of delivery, BMC Pregnancy and Childbirth, 2021; 21: 705
[3] Jiang, Q., Zhu, X., Chen, L., Zhao, Z., Chen, Y., Research on Time-Driven Activity-Based Management System of Public Hospitals, Front. Public Health, 2022; Doi:10.3389/fpubh.2021.763829.
[4] Kaplan, Robert S., Anderson, Steven. R., Time-Driven Activity Based Costing, Harvard Business Review, 2004; 22: 131- 138.
[5] Kaplan, R.S., Anderson, S.R., Time-Driven Activity-Based Costing: A Simpler and More Powerful Path to Higher Profits, Harvard Business School Press, 2007.
[6] Khalifeh Soltani, A., Mirzaei Kalani, M., Employing time-driven activity-based model in manufacturing firms, Journal of Management Accounting, 2012; 5(15): 100-101.
[7] Laverne, M., An Examination and Analysis of the Application of Performance Based Budgeting Systems in California Urban Transit Agencies, OCED, 2005; 21-26.
[8] Lesetedi, E., Mohee, R., Application of Time Driven Activity Based Costing in Botswana Open University, Pan Commonwealth Forum, 2019.
[9] Namazi, M., Ghaffari, M. J., Karaisky, M. A., A Comparative Study of Cost Estimation Model based on Fuzzy Activity and Cost-Taking Model Based on Traditional Activity in Hospital Services, Management accounting and audit knowledge, 2013; 1(4).
[10] Oraby, S., A Guide to Implementation of Time- Driven Activity -Based Costing in Saudi Electronic University, International Journal of Business and Management, 2020; 16(1): 68.
[11] Paulo, A., Alex, S., Application of the TDABC Model in the Logistics Process Using Different Capacity Cost Rates, Journal of Industrial Engineering and Management, JIEM, 2016; 9(5): 1003-1019.
[12] Ringelstein, D., Time Driven Activity Based Costing: A Critical Review, Journal of New Business Ideas and Trends, 2018; 16(3): 20-27.
[13] Yulianita, D. S., Wahuni. D., Use of Time Driven Activity Based Costing to Calculate the unit cost per students at faculty of economics of Universities Pendidkan Ganesha, Advance of Economics Business and Management Research, 2018; 79(3). Doi:10.2991/teams-18.2019.42
[14] Yulianita, D.N.W, Rencana Sari Dewi, G.A.K., Wahyuni, M.A., Use of Time-Driven Activity-Based Costing to Calculate the Unit Cost per Students at Faculty of Economics of Universitas Pendidikan Ganesha, Advances in Economics, Business and Management Research, 2019; 69.
[15] Lianabel, Oliver. "Designing Strategic Cost systems." John Wiley&Sons, 2004; 167.
[16] Wouters, M., & Stecher, J., Development of real-time product cost measurement: A case study in a medium-sized manufacturing company. International Journal of Production Economics,2017; 183: 235-244.
[17] Portney, David S., et al. "Comparison of incremental costs and Medicare reimbursement for simple vs complex cataract surgery using time-driven activity-based costing." JAMA ophthalmology, 2023; 141(4): 358-364.
[18] Lorena, Siguenza-Guzman., et al. "Using time-driven activity-based costing to identify best practices in academic libraries. " The Journal of Academic Librarianship, 2016; 42(3): 232-246.
[19] Zanjirdar,M., Madahi, M., Khaleghi Kasbi, K. , Comparative analysis of sticky SGA costs and cost of goods sold: Evidence from Tehran Stock Exchange, Management Science Letters,2014;4(3): 521-526
