احتساب تكلفة طالب المدرسة النموذجية في جامعة مؤتة بتطبيق نظام التكاليف المبني على الأنشطة (ABC)‎ : دراسة تطبيقية

الملخص EN

This study aims to compute the cost of students’ education using the activity based on costing system (ABC) in an empirical study at Mutah University school.

Appling the ABC system in the university school will have advantages for assisting decision makers for better utilization of limited funds and for improving their role in providing quality educational services.

The study is applied on Mutah University school in order to evaluate the role of ABC system in computing the cost of providing educational services to students compared to the cost assessment provided by the traditional costing systems.

The results show that applying the ABC system provides more accurate information in computing the cost of education.

This is explained mainly because the ABC, compared to the traditional systems, allocates overhead costs with more precision when computing the cost of the study.

Based on that, the study recommends applying the ABC system instead of the traditional system since it will provide the decision makers in public universities with more accurate information in order to achieve cost reductions and employ funds to enhance its role in providing quality education services.