Utilize the activity-based costing method (ABC) in specification of final costs of education service center for short courses (Case study: West Azerbayjan Province)

Activity-based costing (ABC) to determine the use of resources, calculates the final cost. This method is used to determine thefinal costs of education service center for short courses about the case studies of the year 1394. In the first step, departments of the center divide into three parts: classes and teachers, administrative and support staff, supplies and consumables. In the second step, activity centers with activity analysis was specified. In the third step, expenses of education center and the official part for operating sections was allocated to them according to their contribution activity. In the final step, according to application of goal expenses from service centers, the final costs of education service was calculated. Data and expenses information was collected from documents and accounting records, then, they were analysed in Excel and the costs were shared and amortized to activities. Finally, it was showed that activity-based costing method in this center is possible and could be utilized. This method, because of using the exact mechanism and correct methods in compare to traditional accounting calculates the final costs of education services more accurate. It also offers useful and applied information for administratives and authorities for strategic, operating and short-term decisions.