Orders > Conference proceedings > Software, knowledge, information management and applications (SKIMA 2013)
Proceedings of the International Conference on
Software, Knowledge, Information Management and Applications (SKIMA 2013)
Advanced Technology Solutions and Applications in Higher Education and Enterprises |
(from Chapter 9: Emerging Technologies in Creative Applications)
| Full Citation and Abstract
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Title: |
ABC taxonomy of student waste cost in affiliated universities of Thailand |
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Author(s): |
Poonyanuch Sompat, Acrapol Nimmonrat, Paipan Thanalerdsopit |
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Address: |
College of Arts Media and Technology, Chiang Mai University, 239 Huaykaew Rd., Suthep, Muang, Chiang Mai 50200, Thailand
College of Arts Media and Technology, Chiang Mai University, 239 Huaykaew Rd., Suthep, Muang, Chiang Mai 50200, Thailand
Rajamangla University of Technology Lanna, 128 Huaykaew Rd., T. Chang Phuek, A. Muang, Chiang Mai 50300, Thailand
psomput @ hotmail.com, acrapol.n @ cmu.ac.th, drpaipan @ gmail.com |
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Reference: |
SKIMA 2013 Proceedings pp. 437 - 442 |
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Abstract/
Summary |
Financial management is a significant section in affiliated universities. There is an important cost type that should be emphasized but in most cases there is no attention on it. It is the waste cost resulting from students who drop out from the university. This generates teaching and learning costs for the universities without any benefits in return. The waste cost model with activity-based costing (ABC) concept should be created for the purpose of cost management with more efficiency. Therefore, it is necessary to understand the correct technical terms in ABC concept among different fields of participants. Taxonomy is used as the tool to describe them. The results showed that there are gaps of understanding in terminologies among participants. These results are valuable for creating a student waste cost model afterwards. |
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