An activity-based costing for a university consultancy centre for entrepreneurship
by Natasha Khandakar; Fethi Saidi; Bilal Ahmad Elsalem
Afro-Asian J. of Finance and Accounting (AAJFA), Vol. 8, No. 3, 2018

Abstract: The motivation to implement activity-based costing (ABC) in services and academia-oriented institutions is identical to other institutions: to assign indirect costs to products and services based on activities. This study presents an attempt to develop an ABC simulation model applicable at the Centre for Entrepreneurship, which is an advisory and consultancy unit at Qatar University. The proposed ABC model is intended to assist the managers computing the operational costs of four operational activities of the centre: research, training, consultation, and incubation. The study relies on a qualitative research method, including data collected from both primary and secondary sources. Secondary data is a based on reviewing literature sources; whereas primary data is based on a survey. The findings confirm the appropriateness of ABC in gaining better insights into the cost structure of the activities of the centre.

Online publication date: Thu, 26-Jul-2018

The full text of this article is only available to individual subscribers or to users at subscribing institutions.

 
Existing subscribers:
Go to Inderscience Online Journals to access the Full Text of this article.

Pay per view:
If you are not a subscriber and you just want to read the full contents of this article, buy online access here.

Complimentary Subscribers, Editors or Members of the Editorial Board of the Afro-Asian J. of Finance and Accounting (AAJFA):
Login with your Inderscience username and password:

Username:        Password:          Forgotten your password?

Want to subscribe?
A subscription gives you complete access to all articles in the current issue, as well as to all articles in the previous three years (where applicable). See our Orders page to subscribe.

If you still need assistance, please email subs@inderscience.com