p-ISSN 2146-796X
e-ISSN 2146-7978
Yunus Söylet

Recep Öztürk
Salih Murat Akkın
Süphan Nasır

Associate Editors
Burak Önal
Harun Serpil
Yiğit Yurder
2021 Volume 11
Deomed Publishing
Journal Logo
Volume 11, Issue 2, Part 2, August 2021,
Page(s): 537-549
Case Study
Received: January 8, 2020; Accepted: March 29, 2021; Published online: August 31, 2021
doi:10.2399/yod.21.672064; Copyright © 2021, Deomed
An Analysis of the Time-Driven Activity-Based Costing System in Foundation Higher Education Organizations
Burçin Tutcu ORCIDID (E-mail)
Korkuteli Vocational School, Akdeniz University, Antalya, Turkey
Changes in globalization and technology have made the competition in the education sector more in-tense. This change in competition has reduced the profit margins of educational organizations. In order to maintain their market share and maintain their assets under these conditions, organizations have had to put greater stress on cost management. Today, cost management has moved beyond simply being a sub-system of accounting and has become one of the main tasks of business management. Higher education organizations need to use scarce resources effectively and efficiently to achieve their goals, develop long-term strategies, and maintain their existence. The extent to which resources are used by whom and for what time should be determined correctly. The outputs obtained during this process should be checked and interpreted correctly. This study was designed as a case study and conducted in a vocational school of a foundation university in Istanbul. The aim of this study is to examine the service production process in foundation vocational school with different costing methods and to compare the results. For this purpose, the costs of the vocational school for the 2016-2017 accounting period were calculated by using both the traditional costing method and the time-driven activity-based cost-ing method. These two methods were then compared to find out their degree of accuracy in calculating the program costs.
Keywords: Higher education organizations, strategic cost management, time-driven activity-based costing
How to cite this article: Tutcu, B. (2021). Vakıf yükseköğretim kurumlarında sürece dayalı faaliyet tabanlı maliyetleme yönteminin analizi. Yükseköğretim Dergisi, 11(2 Pt 2), 537-549.
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Yükseköğretim Dergisi / Journal of Higher Education (Turkey)

Yükseköğretim Strateji ve Araştırma Derneği (YÖSAD) yayın organıdır. Deomed Yayıncılık tarafından yayımlanmaktadır. / Official Publication of the Higher Education Strategy and Research Association (YÖSAD). Published by Deomed Publishing. Copyright © 2021, Deomed.
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Yükseköğretim Dergisi çevrimiçi (online) sürümünde yayımlanan akademik içeriğin kullanım hakları, ilgili içerikte tersi belirtilmediği sürece Deomed Yayıncılık tarafından Creative Commons Attribution-NoCommercial-NoDerivs 4.0 International (CC BY-NC-ND4.0) lisansı aracılığıyla bedelsiz sunulmaktadır. / Except where otherwise noted, academic content of this online version of the journal by Deomed Publishing is licensed under the terms of Creative Commons Attribution-NoCommercial-NoDerivs 4.0 International (CC BY-NC-ND4.0) License.