This study mainly aims at identifying the possibility of using Activity Based Costing )ABC( as one of the modern principles in the process of calculating costs to measure and determine the cost of educational services in state and private Jordanian universities. It also examines the impact of using this principle on providing accurate information in the process of making and rationalizing administrative decisions. The study also aims at identifying the effect of using »ABC« system in determining the cost of those services objectively and accurately. In order to achieve the above objectives, the following two approaches were used: The Inductive Approach: all literature concerning the subject of this study was reviewed based on this approach. The Deductive Approach: It was used to identify the extent to which ABC system could be used to avoid some shortcomings, and find the various development aspects to determine and measure the cost of educational services provided, away from the traditional principles. The study revealed the following findings: It becomes possible to overcome the problems resulting from the use of traditional principles in distributing indirect costs by identifying the cost rates appropriate for each activity through appropriate cost drivers. It becomes possible to use Target Cost method in the process of determining prices of educational services. The use of ABC system helps in avoiding unjustified charging on capitals. Increasing cost awareness among users and decision makers leads to the optimized use and employment of available resources to achieve the desired goals
Al Tarawneh, Baker
"مدى فاعلية نظام التكاليف المبني على أساس الأنشطة كأساس لقياس وتحديد تكلفة الخدمات التعليمية في الجامعات الأردنية الحكومية والخاصة,"
Al Jinan الجنان: Vol. 7
, Article 5.
Available at: https://digitalcommons.aaru.edu.jo/aljinan/vol7/iss1/5