Full Costing of Business Programs: Benefits and Caveats

Autor/inn/en	Simmons, Cynthia; Wright, Michael; Jones, Vernon
Titel	Full Costing of Business Programs: Benefits and Caveats
Quelle	In: International Journal of Educational Management, 20 (2006) 1, S. 29-42Infoseite zur Zeitschrift PDF als Volltext Verfügbarkeit
Sprache	englisch
Dokumenttyp	gedruckt; online; Zeitschriftenaufsatz
ISSN	0951-354X
DOI	10.1108/09513540610639576
Schlagwörter	Forschungsbericht; Business Administration Education; Costs; College Administration; College Programs; Program Costs; Content Analysis; Resource Allocation + Suchen Sie Ihr Suchwort? Cost; Kosten; College administrators; Hochschulverwaltung; Studienprogramm; Inhaltsanalyse; Ressourcenallokation
Abstract	Purpose: To suggest an approach to program costing that includes the approaches and concepts developed in activity based costing. Design/methodology/approach: The paper utilizes a hypothetical case study of an Executive MBA program as a means of illustrating the suggested approach to costing. Findings: The paper illustrates both the benefits of using an activity based costing approach and the danger of allocating organizational sustaining costs to a specific program for the purpose of assessing the profitability of that program. Practical implications: University and faculty administrators will understand the benefits of activity based costing and they will understand that they should not evaluate the profitability of a program (nor make decisions about the termination of a program) on the basis of allocated organizational sustaining costs. Originality/value: The value of the paper is to university and faculty administrators, who will be able to utilize a new approach to costing university programs. (Contains 5 tables and 1 note.) (As Provided).
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Begutachtung	Peer reviewed
Erfasst von	ERIC (Education Resources Information Center), Washington, DC
Update	2017/4/10