CIVILICA We Respect the Science
(ناشر تخصصی کنفرانسهای کشور / شماره مجوز انتشارات از وزارت فرهنگ و ارشاد اسلامی: ۸۹۷۱)

گواهی نمایه سازی مقاله ACTIVITY BASED BUDGETING

شناسه (COI) مقاله: MANAGEMENT01_002
منتشر شده در اولین همایش بین المللی علوم مدیریت پیشرفت ها، نوآوری ها و چالش ها در سال ۱۳۹۴
مشخصات نویسندگان مقاله:

Amir Reza Ramezan - Department of Accounting, Miyaneh Branch, Islamic Azad University, Miyaneh, Iran

خلاصه مقاله:
This study addresses review and design of an activity based budgeting (ABB) system for budgeting and offering information for decision making in Universities and Higher Education Institutes. The proposed model was designed and implemented through three stages. First, data was collected via observation, interview and questionnaire. Second, the main activities of Shiraz University was recognized and defined, considering foreign studies in the U.S., the UK, Australian universities and Shiraz University’s conditions, using its organizational chart. After collecting the needed budget information, the activity bases were recognized and defined. To choose proper basis, causal method, similar foreign and domestic studies, observation of practical works and interviews with managers, were used. During the third stage, budget amounts were allocated to the activities using recognized factors. The fourth stage was to recognize the proper factors and bases for budget allocation to the different colleges. After recognition of proper factors, budget amounts were allocated to the colleges. The Most important findings of this study are preparing the probability of manager's participation in budgeting, providing necessary drivers and proper bases for budget allocation to the different colleges, determining educational, research, students and other activities' portion in allocated budget and providing a proper strategy for budget allocation to different colleges, helping to managers’ decision making and finally preparing budgets based on activities at Shiraz University.

کلمات کلیدی:
Activity-based budgeting, Activity based costing, Activity factors and drivers, Activities, and Allocation

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