نظام التكاليف المبني على الانشطة (ABC) واثره في تخفيض تكلفة الخدمات التعليمية بالجامعات الحكومية السورية دراسة تطيبيقية على جامعة حلب

Abstract

This study aims to apply Activity- Based Costing (ABC) in Syrian public universities to measure the cost of educational services and to indicate its effect in reducing the cost of the educational services in the modern environmental variables and their impact on costs accounting systems in these universities.The study concluded that the application of the cost-based system (ABC) in Syrian public universities leads to the measurement of the cost of its outputs in a precise and right way, it also reduces the cost of the educational service in some colleges.The study recommended applying the ABC system in Syrian public universities to measure the cost of its outputs and its contribution, achieving the cost reduction objectives without contacting with the characteristics of the educational service.