Activity-Based Costing (ABC) - advantages and disadvantages - Goektuerk, Hakan
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Seminar paper from the year 2005 in the subject Business economics - Accounting and Taxes, grade: 1,6, Lancaster University, course: Management Accounting, language: English, abstract: In this report I will show how activity-based costing (ABC) can be applied to a department of a major institution such as a University. Large universities may maintain and follow complex and rigid accounting systems. However, the systems are almost always based on a form of fund accounting and are intended to satisfy legal and donor stipulations rather than to provide information for administrative decisions. In…mehr

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Produktbeschreibung
Seminar paper from the year 2005 in the subject Business economics - Accounting and Taxes, grade: 1,6, Lancaster University, course: Management Accounting, language: English, abstract: In this report I will show how activity-based costing (ABC) can be applied to a department of a major institution such as a University. Large universities may maintain and follow complex and rigid accounting systems. However, the systems are almost always based on a form of fund accounting and are intended to satisfy legal and donor stipulations rather than to provide information for administrative decisions. In this report I show how activity-based costing (ABC) can be applied to institutions of higher education and, I believe, can result in improved information of benefit to academic administrators, legislators, voters and consumers. The report also analyses an example related to the degree at the university which follows with the appropriateness of using this system by the university. The Advantages and Disadvantages of activity-based costing are also investigated in this report and therefore, will provide a disclosure for the University board in terms of the usage of ABC.
Autorenporträt
Personal international experience: 7+ yrs of Financial, Business advisory and analysis - Built financial models with valuations (DCF, relative) and equity reports - Provided M&A Advisory supporting FDD, ODD, CF strategy, ISA practices (strategy, financial analysis, market sizing, synergy analysis, competitive analysis, investment opportunity analysis, target screening, post-deal integration / separation analysis) - Responsible for business growth, team structuring, stakeholder management, people management, service excellence, new product development & cross-selling, planning-budgeting, KM & IP generation, QA, operations, etc. - Extensive experience of setting up new teams to exclusively serve EY's Global Integration-Separation Advisory practice ¿ established & integrated various offshore capabilities (Research, KM, Creative Services, Benchmarking, Proposal Support) - Lead pilot projects and established other teams: DA Spain, DA UK and DA Proposal Support within various industries, among them in the automotive industry Certified Dealer Rollout Manager BMW Group: - One of the TOP 3 Trainers/Coaches in the German and Central South European market - Responsible SME for Turkish importer market for the Future Retail implementation - Training and Coaching of more than 2300 dealer staff members within the BMW Team, lead a team of 6 DRC¿s in Germany, Austria and Turkey Currently we advice on blockchain related products and services and provide long-term assistance and advisory on related technological and operational matters for institutions worldwide. Our spectrum includes low level kernel optimization in hardware near mining operation and data centre build outs. We also actively advice on financial trading frameworks and web services operating on top of the blockchain, whilst creating beautiful and intuitive UI/UX. Our mission statement is simply TO GIVE BACK and that basically means all of our net profits are donated to children who suffer from life threatening illnesses, e.g. cancer, and children who are starving globally. Most importantly we take an active HANDS-ON role in these duties.