Μελέτη εφαρμογής της κοστολόγησης δραστηριοτήτων στον τομέα των υπηρεσιών εκπαιδευτικών ιδρυμάτων
KeywordsΚοστολόγηση ; Εκπαίδευση ; Στρατηγική ; Διοικητική λογιστική ; ABC (Σύστημα κοστολόγησης) ; Activity-based costing
In the recent years, the educational sector’s growth urged the respective institutions to prioritize improvements in the utilization of administrative accounting and cost strategy. This new era of management techniques used in educational institutes favors the adoption of a cost and administrative tool like Activity Based Costing (ABC) for control, managerial support and cost reduction purposes. ABC has the potential to strengthen any public or private institution pursuing policies for developing and maintaining competitiveness and striving for better exploiting its resources. This research aims to identify the administrative and operational factors which support or hinder the implementation of an ABC system in educational institutions and the latter’s role in the improvement of effectiveness and competitiveness. The theoretical model that is proposed was empirically tested to identify the relations between administration, the organization’s accounting department and its functions, the selected cost procedures that are used, the transmissibility of cost or related information and the institute’s perceived competitiveness. The existed literature and case studies regarding ABC and its implementation in educational institutes combined with interviews of experts allowed the formation of a scale consisted of items denoting an institute’s ability to regarding its cost strategy and a possible formation of an ABC strategy. The findings indicate the significance of accurate cost data, the accounting department’s role on their transmissibility and the institution’s organizational structure depending on cost related competitiveness. This research demonstrates the importance of the accounting department and the institute’s administration as separate departments and their cooperation. Furthermore the impact of the institution’s need of reconfiguration regarding its internal information channels for data transfer was found even more vital on organizational competitiveness and improvement. Finally the institutions’ requirement for cost data led this research into the conclusion that specific information more easily retrieved from ABC could facilitate its implementation. The introduction of these changes into an institution’s cost strategy would lead important competition related improvements.