Determining Per Capita of Students with Activity-Based Costing Method (Case Study: Tehran Sciences and Research Branch)

One of the main goals of management accounting is to calculate cost price of the products and services correctly and really and this duty has been more prominent in recent years due to rapid development of commercial activities and more competitive markets and manufacturing and commercial activities. Many evidences and results have shown that traditional cost price systems are not able to present information about cost price correctly and one cannot act in competitive markets by relying on them. In this regard, accounting knowledge designed and developed new systems such as activity-based costing system which emphasizes on correct and real allocation of indirect (overhead) expenses. Different researches have been conducted on results of this system in manufacturing agencies and almost all of them have defended this systems and its results. In this research, results of establishing this system in an academic-educational environment. Necessity of this case is one of the main financial challenges which universities face and correct management of these environments requires real calculation of cost price of the provided services. For this purpose, faculties of Biomedicalengineering, language and literature of Islamic Azad University, Tehran Research and Sciences Branch have been studied and the obtained results indicate considerable effect of applying this system in educational environments. In other words, application of system for calculation of cost price of the educational services leads to accurate and correct management and pricing of these services.