Study and analysis of the cost of university students using the (TDABC) & (BM) methods: an applied study at the College of Administration and Economics, University of Mosul

Abstract

The process of studying and analyzing the cost of university students is considered one of the most prominent administrative processes carried out by the administrations of all educational institutions. In this process, it relies on cost management methods that enable it to analyze and manage the student cost, which gives it the understanding and ability to make many correct decisions, including opening or closing the study or expanding student admission. The research aims to measure the student cost in the departments of the College of Management and Economics using a system (TDABC) and the benchmarking method.

The study concluded that the high academic ranks found among faculty members in departments have a significant impact on the costs of educational service, and this appears in the rise in salaries for this segment as well as the rise in salaries and wages for lectures, as the salaries and wages of faculty members constitute a proportion It ranges between (95-98%) of the costs of providing educational services. The study recommended the necessity of using the (TDABC) system in the process of measuring student costs (academic year/semester), with the assistance of professors of cost and administrative accounting in the process of measurement, study and analysis.