Abstract

With the rising concern over rationalization of management for colleges and universities, many researches have been performed from the early 1980's. Until recent times most of the research were conducted through cross-sectional analysis and case study method and operated to calculate the different unit education costs for the students in different fields. The unit education cost was calculated in terms of the historical education cost through the arbitrary allocation basis. Similar cost classifications and allocation basis were applied for almost all of the research. Above-mentioned researches for unit education cost were conducted to calm down the complaint of students over tuition fee charged unfairly across the fields but not to help the managers of colleges and universities. A research was made to apply the BEP analysis to the management of colleges and universities. Application of BEP analysis is highly valuable, since managers of colleges and universities can use the BEP analysis to make a rational decision on the management for the future. Unfortunately usefulness of BEP analysis is limited for decision-making for colleges and universities, since BEP analysis is formulated under many impractical assumptions. So a study on the application of the ABC system to the management of colleges and universities was made in this paper. ABC system can drive colleges and universities to perform various activities efficiently and effectively. Also ABC system can help managers make rational decision concerning the management of colleges and universities in the future. Especially using ABC resource usage model a manager of college or university can minimize the unused resources and make a rational decision over the time and volume of the supply of resources usage in accordance with the plan of the college or university for the future.

Keywords

• Education Cost
• BEP(Break-Even-Point) Analysis
• ABC(Activity-Based-Cost) System
• Resource Usage Model

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