التكلفة على أساس النشاط و دورها في تحديد تكلفة الخدمة التعليمية لطالب التعليم الثانوي بولاية الخرطوم

الملخص EN

The study examined Cost Based Activity (ABC) and its role in determining student learning cost service at secondary educational level in Khartoum State.

The problem of study was to identify the role of ABC in determining the cost of learning service for the student at secondary educational level.

The study aimed to find out how to determine the cost of learning service for the student at secondary educational level through applying the ABC system.

The analytical descriptive method was used to select the samples that amounted to (189) questionnaires addressed to the principals and teachers of secondary schools level, achieving a response rate of %91.53.

The most significant findings showed that the application of ABC would identify the most related activities to learning service which facilitate fairly the determining of the learning service cost, the cost based on the activity provides information that helps in evaluating administrative decisions to improve planning in educational institutions at the secondary level, and applying cost–based activity helps in understanding the best ways in which profits are generated and achieves competitive advantages for secondary education institutions as required.

The study recommended that ABC should be applied to get rid of unnecessary activities, which did not add any value, thus leading to cost reduction, and providing suitable service to the student at secondary level