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Activity based costing in an Australian university: a pilot of social and behavioural sciences

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posted on 2024-07-12, 13:38 authored by Ken Heskin, Raj Sharma
The Department of Education, Training and Youth Affairs has recently commissioned KPMG Consulting Proprietary Limited to undertake a review of costs of teaching and research training in Higher Education. In 1998, DETYA commissioned a study by Ernst and Young to develop costing methodology that advocated the use of Activity Based Costing. Accordingly the costing of Australian Higher Education has become a national issue. This study applies principles of Activity Based Costing to the discipline of Social and Behavioural Sciences undertaken as part of a pilot study within an Australian university. It presents analysis of cost data using three cost objects including Teaching and Learning, Research and Professional and Community Service. It concludes by proposing future enhancements to the methodology as well as considering possible future implications of the findings of the study.

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Journal title

Journal of Institutional Research

Volume

10

Issue

1

Pagination

6 pp

Publisher

Australasian Association for Institutional Research

Copyright statement

Copyright © 2001 JIR. The published version is reproduced in accordance with the copyright policy of the publisher.

Language

eng

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