COST-PROFIT ANALYSIS UNDER ACTIVITY BASED COSTING: A CASE STUDY IN A COUNSELING CENTER


Ozyurek H., Guven D., Ozyurek N., Guven A.

2nd International Conference on Education and Social Sciences (INTCESS), İstanbul, Türkiye, 2 - 04 Şubat 2015, ss.844-852 identifier

  • Cilt numarası:
  • Basıldığı Şehir: İstanbul
  • Basıldığı Ülke: Türkiye
  • Sayfa Sayıları: ss.844-852

Özet

Education is one of the most important aspects of a country. Education costs have been strikingly in recent years. Private education institutions struggle to protect their current position rather than raising their market share. Tecnological developments and increase in competition forced private educations institutions to enhance the variety, quality and services. Cost-profit analysis provides managers to determine unit costs, make budget, develop performance, determine price, profit and current situation. In addition, cost analysis provides managers to present high quality service or product in lower costs. It was aimed to show managers firstly how to obtain the data about income and expense to help them give correct and timely decisions and secondly how to use this data in decision making. The main purpose of the study prepared within this directions, is to research how cost-profit analysis can be applied and what kind of solutions can be accomplished in order to reach more accurate costing knowledge. For this purpose a counseling center was chosen as the model for the purposes of the study. Also in this article discusses how activity based costing method can be used in a counseling center. This study aims to examine whether activity-based costing method would contribute to the calculation of student costs at a counseling center more accurately. The activities of the counseling center will determine the activity based costing method manager using the cost method has emerged that will provide more accurate and reliable of the decision. Especially in the removal of the delivery of pricing decisions and non-value added activity has been shown to benefit.