The application of Activity-Based Costing in Personnel Cost of University:Evidence from an University

• Main Authors: ：Yu-Han Lee, 李羽涵
• Other Authors: MAO-KUN CHAN
• Format: Others
• Language: zh-TW
• Published: 2010
• Online Access: http://ndltd.ncl.edu.tw/handle/06883387687394890469

碩士 === 東海大學 === 會計學系 === 98 === In the current education environment, the problems of education resource shortage and unequal distribution become more serious. How to allocate and use education resources more effectively is the most important issue nowadays for Taiwan higher education. Based on the viewpoint of Activity-Based Costing, this research applies case study to a private university. By reading literature and data, interview, and direct observation, I use 95-97 school year information to explore appropriate cost drivers of the administrative departments’ personnel costs. I further allocate the administrative departments’ personnel costs to the colleges to understand the true costs of resources and costs of each college. The research results show that the case university exists unequal distribution of education resources. College of Management has the largest population, but receives the least resources. College of Arts and College of Science have fewer students. However, their education resources are more than twice as College of Management. For financial contribution to case university, College of Management, College of Social Science and College of Engineering have higher financial contribution than other colleges. The financial contribution of these colleges is approximately 80% of that of case university. This research will help case university to allocate and utilize limited resources more rational, fair, and efficient, thus achieve the purpose of cost management and control.