Application of Activity based Costing in human science educations courses at Islamic Azad University

The purpose of this study is calculated the cost of the human science courses at Islamic Azad University, Aliabad Katoul branch. In this research used the activity based costing method. The financial datum were gathered from the branch documents and financial statements for educations year in 2007-2008. In this study has been used grison method. The results of this research demonstrated that there is possibility recognition of cost driven activities and overhead resources in terms of the direct and indirect overhead and allocation of that between the human sciences courses in the branch. The bachelor of science cost in full time accounting course due to the students more number was lower and the cost English language course due to thestudents lower number was higher.