posted on 2024-07-12, 13:38authored byKen 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.
History
Available versions
PDF (Published version)
Journal title
Journal of Institutional Research
Volume
10
Issue
1
Pagination
6 pp
Publisher
Australasian Association for Institutional Research