TAILIEUCHUNG - Research " Activity Based Costing Model to Cost Academic Programs and Estimate Costs for Support Services in California Community Colleges "

Activity Based Costing Model to Cost Academic Programs and Estimate Costs for Support Services in California Community Colleges In either case, however, we can expect little effect of expansions of Tiebout choice on school efficiency, as in the former even markets with only a few districts can provide market discipline and in the latter no plausible amount of governmental fragmentation will create efficiency-enhancing incentives for school administrators. | Golden Gate University Doctor of Business Administration Program DISSERTATION Title Activity Based Costing Model to Cost Academic Programs and Estimate Costs for Support Services in California Community Colleges By Steven M. Kinsella Submitted in partial satisfaction of the requirements for the degree of Doctor of Business Administration SCHOOL OF BUSINESS GOLDEN GATE UNIVERSITY Date December 16 2002 UMI Number 3070613 Copyright 2003 by Kinsella Steven Mark All rights reserved. _ __ UMI UMI Microform 3070613 Copyright 2003 by ProQuest Information and Learning Company. All rights reserved. This microform edition is protected against unauthorized copying under Title 17 United States Code. ProQuest Information and Learning Company 300 North Zeeb Road . Box 1346 Ann Arbor Ml 48106-1346 ABSTRACT Activity Based Costing Model to Cost Academic Programs and Estimate Costs for Support Services in California Community Colleges Using a case study approach a conceptual Activity Based Costing model was developed from information obtained from a multiple college California community college district. This study was conducted to determine if an Activity Based Costing model could be used 1 to provide an objective and quantifiable methodology to illustrate the linkage between student instruction and support services 2 to illustrate the cause and effect relationships between changes in scheduling of academic programs and support costs for the purpose of evaluating resource allocation requests 3 to provide an accurate estimate of support service costs 4 to identify the fixed and variable nature of activities performed by California community colleges and 5 to develop common use applications of ABC to illustrate possible uses of ABC techniques. As a public agency the West Valley-Mission Community College District routinely prepares detailed activity information regarding costs enrollment levels and other quantifiable data that is useful in the development of an ABC model. This data

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