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)

Advances in Mathematical Finance and Applications

مقالات آماده انتشار، پذیرفته شده، انتشار آنلاین از تاریخ 08 تیر 1402

نوع مقاله: Research Paper

شناسه دیجیتال (DOI): 10.22034/amfa.2022.1953277.1707

نویسندگان

Bahamin Khoshnava¹؛ babak jamshidi navid^{* 2}

¹Depatment of Accounting, Kermanshah Branch, Islamic azad University, Kermanshah, Iran.

²Department of Accounting, Islamic Azad University of Kermanshah, Iran

چکیده

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.

کلیدواژه‌ها

Activity-Based Costing؛ Cost Of Student؛ Time-Driven Activity؛ Costing