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| Autor/inn/en | Tirol-Carmody, Kristina; Kardash, Nadia; Chang, Karin; Ecker-Lyster, Meghan |
|---|---|
| Titel | Adopting an Activity-Based Cost Management Model at a Community College: A Case Study |
| Quelle | In: Community College Journal of Research and Practice, 44 (2020) 7, S.482-491 (10 Seiten)Infoseite zur Zeitschrift
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| Sprache | englisch |
| Dokumenttyp | gedruckt; online; Zeitschriftenaufsatz |
| ISSN | 1066-8926 |
| DOI | 10.1080/10668926.2019.1616005 |
| Schlagwörter | Community Colleges; Educational Finance; Budgeting; Barriers; Costs; Models; Program Effectiveness; Stakeholders; Resource Allocation; Activities; College Faculty; Administrators; Data Analysis; Cost Effectiveness; Decision Making; Interdisciplinary Approach |
| Abstract | This paper discusses the key findings from a qualitative case study examining the implementation of an activity-based cost management model (ABC model) at a large community college. In a climate of fiscal uncertainty, the college adopted this model with the goal of improving budgetary decision-making. The paper examines faculty and administrators' perceptions about the model, specifically surrounding the model's potential to improve institutional functioning. We also examine stakeholder perceptions of potential barriers to successful campus-wide implementation, as well as its potential impact on the college's culture surrounding cost management. Findings indicate that key stakeholders believe the ABC model has potential to increase efficiency by providing more holistic cost allocation data that better capture granular organizational cost drivers. However, stakeholders also believe that full implementation will hinge on a common, campus-wide understanding of the model's benefits, as well as campus-wide shift in cost management culture. (As Provided). |
| Anmerkungen | Routledge. Available from: Taylor & Francis, Ltd. 530 Walnut Street Suite 850, Philadelphia, PA 19106. Tel: 800-354-1420; Tel: 215-625-8900; Fax: 215-207-0050; Web site: http://www.tandf.co.uk/journals |
| Erfasst von | ERIC (Education Resources Information Center), Washington, DC |
| Update | 2024/1/01 |
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