Implementation process and lessons learned in the determination of educational cost using modified activity-based costing (ABC) / Ruhanita Maelah ...[et al.]
Putting in place accurate cost information for the outputs of universities is no longer a choice but a necessity if a university is to have a worldclass management system. Nevertheless, the current costing systems are not designed to support management-related information with fund accounting and bu...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
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UiTM Press
2017
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| Subjects: | |
| Online Access: | https://ir.uitm.edu.my/id/eprint/13586/ |
| _version_ | 1848803278601584640 |
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| author | Maelah, Ruhanita Md Auzair, Sofiah Sofiah Mohd Amir, Amizawati Ahmad, Azlina Azlina |
| author_facet | Maelah, Ruhanita Md Auzair, Sofiah Sofiah Mohd Amir, Amizawati Ahmad, Azlina Azlina |
| author_sort | Maelah, Ruhanita |
| building | UiTM Institutional Repository |
| collection | Online Access |
| description | Putting in place accurate cost information for the outputs of universities is no longer a choice but a necessity if a university is to have a worldclass management system. Nevertheless, the current costing systems are not designed to support management-related information with fund accounting and budgetary control systems dominating the mind-sets of the administrators of universities. In support of an autonomous pathway for public universities in Malaysia, Universiti Kebangsaan Malaysia has piloted an educational cost determination exercise using the activity based costing (ABC) system. Instead of proposing a major overhaul to the system, an ABC model that takes into consideration existing limitations was developed. While far from being perfect, the model is workable within certain limitations. This study examines the process involved in the exercise of determining educational cost based on the modified ABC approach. Nine critical steps are explained and the lessons learned from the exercise are highlighted. This study contributes to the theoretical knowledge by providing empirical evidence of the application of ABC in a service setting, or, more specifically, in a university. In terms of practice, this study provides guidelines concerning the determination of educational cost to interested parties including the university’s management, Ministry of Education and other universities. |
| first_indexed | 2025-11-14T21:36:42Z |
| format | Article |
| id | uitm-13586 |
| institution | Universiti Teknologi MARA |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T21:36:42Z |
| publishDate | 2017 |
| publisher | UiTM Press |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | uitm-135862022-06-14T06:44:19Z https://ir.uitm.edu.my/id/eprint/13586/ Implementation process and lessons learned in the determination of educational cost using modified activity-based costing (ABC) / Ruhanita Maelah ...[et al.] smrj Maelah, Ruhanita Md Auzair, Sofiah Sofiah Mohd Amir, Amizawati Ahmad, Azlina Azlina Cost effectiveness Putting in place accurate cost information for the outputs of universities is no longer a choice but a necessity if a university is to have a worldclass management system. Nevertheless, the current costing systems are not designed to support management-related information with fund accounting and budgetary control systems dominating the mind-sets of the administrators of universities. In support of an autonomous pathway for public universities in Malaysia, Universiti Kebangsaan Malaysia has piloted an educational cost determination exercise using the activity based costing (ABC) system. Instead of proposing a major overhaul to the system, an ABC model that takes into consideration existing limitations was developed. While far from being perfect, the model is workable within certain limitations. This study examines the process involved in the exercise of determining educational cost based on the modified ABC approach. Nine critical steps are explained and the lessons learned from the exercise are highlighted. This study contributes to the theoretical knowledge by providing empirical evidence of the application of ABC in a service setting, or, more specifically, in a university. In terms of practice, this study provides guidelines concerning the determination of educational cost to interested parties including the university’s management, Ministry of Education and other universities. UiTM Press 2017-06 Article PeerReviewed text en https://ir.uitm.edu.my/id/eprint/13586/1/13586.pdf Maelah, Ruhanita and Md Auzair, Sofiah Sofiah and Mohd Amir, Amizawati and Ahmad, Azlina Azlina (2017) Implementation process and lessons learned in the determination of educational cost using modified activity-based costing (ABC) / Ruhanita Maelah ...[et al.]. (2017) Social and Management Research Journal (SMRJ) <https://ir.uitm.edu.my/view/publication/Social_and_Management_Research_Journal_=28SMRJ=29.html>, 14 (1): 1. pp. 1-32. ISSN 1675-7017 https://myjms.mohe.gov.my/index.php/SMRJ/index https://doi.org/10.24191/smrj.v14i1.5277 https://doi.org/10.24191/smrj.v14i1.5277 |
| spellingShingle | Cost effectiveness Maelah, Ruhanita Md Auzair, Sofiah Sofiah Mohd Amir, Amizawati Ahmad, Azlina Azlina Implementation process and lessons learned in the determination of educational cost using modified activity-based costing (ABC) / Ruhanita Maelah ...[et al.] |
| title | Implementation process and lessons learned in the determination of educational cost using modified activity-based costing (ABC) / Ruhanita Maelah ...[et al.] |
| title_full | Implementation process and lessons learned in the determination of educational cost using modified activity-based costing (ABC) / Ruhanita Maelah ...[et al.] |
| title_fullStr | Implementation process and lessons learned in the determination of educational cost using modified activity-based costing (ABC) / Ruhanita Maelah ...[et al.] |
| title_full_unstemmed | Implementation process and lessons learned in the determination of educational cost using modified activity-based costing (ABC) / Ruhanita Maelah ...[et al.] |
| title_short | Implementation process and lessons learned in the determination of educational cost using modified activity-based costing (ABC) / Ruhanita Maelah ...[et al.] |
| title_sort | implementation process and lessons learned in the determination of educational cost using modified activity-based costing (abc) / ruhanita maelah ...[et al.] |
| topic | Cost effectiveness |
| url | https://ir.uitm.edu.my/id/eprint/13586/ https://ir.uitm.edu.my/id/eprint/13586/ https://ir.uitm.edu.my/id/eprint/13586/ |