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Activity Based Costing as a Basis to Measure the Educational Services Cost in the Palestinian Universities Applied Study on the Islamic University of Gaza | ||
| TANMIYAT AL-RAFIDAIN | ||
| Article 8, Volume 30, Issue 89, 2008, Pages 139-182 PDF (290.4 K) | ||
| Document Type: Research Paper | ||
| DOI: 10.33899/tanra.2008.161773 | ||
| Authors | ||
| Dr. Salim Halas; Dr.Yousif Jarbo | ||
| Abstract | ||
| Abstract The traditional costing methods are unable to allocate the indirect manufacturing costs in providing accurate costing information to support the process of decision - making. Attention has been directed towards pursuing a new method to assign and distribute the costs called "Activity Based Costing Method", because this method proved accuracy in assigning and distributing the required results to support the supplying of management needs. The two researchers perceived that there is a possibility to use activity based costing method on the educational services sector in the Islamic University of Gaza, as the industrial sector has the advantage from this activity to measure cost for defining the pricing of these services with an objective bases. . | ||
| Keywords | ||
| Activity Based Costing; Educational Services Cost | ||
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