A drop in permanent income, higher education reform, rising salary costs, competitive pressure, the struggle to keep the balance between quality and tuition fees and other numerous challenges That higher education is facing, imposes the need for more sophisticated management models and...

Background Estimating program costs when planning community-based mental health programs can be burden- some. Our aim was to retrospectively document the cost for the first year of planning and implementing Healthy Minds Healthy Communities (HMHC), a mental health promotion and prevention...

This paper contains the meaning a of Activity-Based-Costing and whether the application of this method can improve company performance and how this method affect the company. In the first part of this paper, it describes Activity-Based-Costing method and comparison between this method and...

Traditional cost systems are no longer able to provide the appropriate information in line with the developments and changes of the contemporary and competitive business environments. However, with a vibrant change in the functioning of businesses today, such cost system features have also been...

Objective: In recent years, management accounting in higher education institutions has undergone significant changes due to the various New Public Management (NPM) reforms. One of the management accounting tools that has been advised to HEIs is Activity-Based Costing (ABC). With this evolving...