| ชื่อเรื่อง | : | A case study of three ABC implemented Australian universities |
| นักวิจัย | : | Zaman, Monir. |
| คำค้น | : | Applied research. , 910204 Industry Costs and Structure. , 150105 Management Accounting. , 910402 Management. , Activity-based costing. , Universities and colleges , Resource allocation. , Activity based costing -- Australian universities -- Resource allocation -- Budget surplus |
| หน่วยงาน | : | Central Queensland University, Australia |
| ผู้ร่วมงาน | : | - |
| ปีพิมพ์ | : | 2550 |
| อ้างอิง | : | http://hdl.cqu.edu.au/10018/30879 |
| ที่มา | : | Zaman, M 2007, 'A Case Study of Three ABC Implemented Australian Universities', North South Business Review, vol. 1, no. 2, pp. 30-41. |
| ความเชี่ยวชาญ | : | - |
| ความสัมพันธ์ | : | North south business review. Dhaka. : North South University, 2007. Vol. 2, no. 1 (July 2007), p. 30-41 12 pages Refereed 1991-4938 , ACQUIRE [electronic resource] : Central Queensland University Institutional Repository. |
| ขอบเขตของเนื้อหา | : | - |
| บทคัดย่อ/คำอธิบาย | : | The paper investigates the outcome of three Australian universities on Activity-Based Costing (ABC) implementation. Their experience suggests that the important difficulties are defining cost drivers, cost pools and collecting data in order to allocate overhead costs. The results found improved resource allocation and determination of true cost and budget surplus. The paper has designed individual model of cost pools and cost drivers for each case studied. Finally, the paper developed a workable model of cost pools and cost drivers of ABC. It will help the universities in Australia to improve resource allocation and to determine true cost through the designed model, if implemented. |
| บรรณานุกรม | : |
Zaman, Monir. . (2550). A case study of three ABC implemented Australian universities.
กรุงเทพมหานคร : Central Queensland University, Australia. Zaman, Monir. . 2550. "A case study of three ABC implemented Australian universities".
กรุงเทพมหานคร : Central Queensland University, Australia. Zaman, Monir. . "A case study of three ABC implemented Australian universities."
กรุงเทพมหานคร : Central Queensland University, Australia, 2550. Print. Zaman, Monir. . A case study of three ABC implemented Australian universities. กรุงเทพมหานคร : Central Queensland University, Australia; 2550.
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