Features of the ABC Model

Departmental First Stage Second Stag

Expenditures by activity cost pools: We identified and assigned varius college
Source
costs to the programs of the
departaments
• State Funds—Restricted  Teaching
Accounts • Research
• Faculty salaries  Career Services
• Staff salaries and wages •Service  Media Services
• Teaching asisstant and • Ph.D.  Technology (computer
assistant instructor salaries services)
advising
• Maintenance, operatios and  The College Dean’s
equipment Office
 The Graduate Business
Dean’s Office
We apportioned the  The Undergraduate
expenditures among Business Dean’s Office
three posls of costs

Research sopport
General
administration
Teaching support

• Calculate Total Annual Cost Per Student in the Accounting

programs
• Calculate Annual Costs Accounting Department

• Analysis Of The Resultas When Implementing the CostsSystem

ABC