EXECUTIVE SUMMARY The purpose of this report is to present the pilot Activity-Based Costing (ABC) for the University. The emergence of ABC systems has been viewed as the means by which management accounting can re-establish its relevance. It became popular towards the 1980's, because it prevents cost distortion and provides a process view with traditional accounting cannot provide. The University is considering adopting ABC because the widespread concern about rising costs for higher education and …showed first 75 words of 2052 total…

…showed last 75 words of 2052 total…http://www.theacagroup.com/activitybasedcosting.htm, March 15, 2005, 16:05 17.<Tab/>http://www.offtech.com.au/abc/ABC_How.asp, March 15, 2005, 18:30 18.<Tab/>http://www.abacustech.com/Solutions/Studies/ABCGranofReport.pdf 19.<Tab/>http://studentweb.tulane.edu/~dbabik/, March 14, 2005, 11:20 20.<Tab/>http://www.bnet.com/search.aspx?kw=activity%20based%20costing, March 16, 2005, 13:50 21.<Tab/>http://www.pitt.edu/~roztocki/abc/abctutor/, March 5, 2005, 19:30