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Paper Information

Journal:   MANAGEMENT ACCOUNTING   SUMMER 2012 , Volume 5 , Number 13; Page(s) 113 To 138.
 
Paper: 

APPLICATION OF ACTIVITY BASED COSTING IN HUMAN SCIENCE EDUCATIONS COURSES AT ISLAMIC AZAD UNIVERSITY

 
 
Author(s):  ABBASI E.*
 
* ALZAHRE UNIVERSITY
 
Abstract: 

The purpose of this study is calculated the cost of the human science courses at Islamic Azad University, Aliabad Katoul branch.
In this research used the activity based costing method. The financial datum was gathered from the branch documents and financial statements for educations year in 2007-2008. In this study has been used grison method. The results of this research demonstrated that there is possibility recognition of cost driven activities and overhead resources in terms of the direct and indirect overhead and allocation of that between the human sciences courses in the branch.
The Bachelor of Science cost in full time accounting course due to the students more number was lower and the cost English language course due to the students lower number was higher.

 
Keyword(s): ACTIVITY BASED COSTING, INDIRECT OVERHEAD ALLOCATION, INDIRECT COSTS, HUMAN SCIENCE STUDENTS COSTS
 
 
References: 
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Citations: 
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+ Click to Cite.
APA: Copy

ABBASI, E. (2012). APPLICATION OF ACTIVITY BASED COSTING IN HUMAN SCIENCE EDUCATIONS COURSES AT ISLAMIC AZAD UNIVERSITY. MANAGEMENT ACCOUNTING, 5(13), 113-138. https://www.sid.ir/en/journal/ViewPaper.aspx?id=276897



Vancouver: Copy

ABBASI E.. APPLICATION OF ACTIVITY BASED COSTING IN HUMAN SCIENCE EDUCATIONS COURSES AT ISLAMIC AZAD UNIVERSITY. MANAGEMENT ACCOUNTING. 2012 [cited 2021July26];5(13):113-138. Available from: https://www.sid.ir/en/journal/ViewPaper.aspx?id=276897



IEEE: Copy

ABBASI, E., 2012. APPLICATION OF ACTIVITY BASED COSTING IN HUMAN SCIENCE EDUCATIONS COURSES AT ISLAMIC AZAD UNIVERSITY. MANAGEMENT ACCOUNTING, [online] 5(13), pp.113-138. Available: https://www.sid.ir/en/journal/ViewPaper.aspx?id=276897.



 
 
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