Application mechanism of activity-based costing technique in the public sector : A case study at the Tikrit University
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Abstract
The research aimed to identify the role of activity-based costing technique in rationalizing planning decisions for public universities. The researchers relied on the actual data extracted from the Tikrit University to achieve that goal. In addition to adopting the descriptive analytical approach to describe the phenomenon in question quantitatively and qualitatively by collecting information and analyzing it from the reality of the records of the Tikrit University consisting of (22) colleges and (101) departments and branches, for the years Tuition (2019-2020/2020-2021). According to a theoretical framework supported by a group of Arab and foreign researches that dealt with the adoption of activity-based costing in public universities. The research concluded that adopting activity-based costing technique contributes to identifying and allocating costs for each activity that causes cost, providing accuracy in determining costs. As well as meeting the university administration's request for continuous improvement and managing processes that lead to satisfying stakeholders, and then the information provided by the application of technique it will help in rationalizing planning decisions.
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اولاً. المصادر العربية:
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