An Examination for Activity-Based Costing (ABC) Implementation in Australian Universities

Abstract

In this study the contribution of activity-based costing (ABC) in overhead cost allocation systems within Australian universities is examined. A questionnaire survey from 17finance directors and/or chief financial and cost accountants is analysed. ABC as a strategic cost management system depends on certain variables, for instance, understanding ABC, strategic cost, reduce expense, better overhead cost allocation and value creation. The result of analysis of the variance is found significant (0.022) at 0.05 for hypothesis HI and H2 is proved significant theoretically using management and internal champion support.