PDF

Keywords

Activity Based Costing
Educational Services Cost

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. .
https://doi.org/10.33899/tanra.2008.161773
  PDF