APPLICATION OF ACTIVITY BASED COSTING METHODS GIVEN STRATEGIC DECISONS IN PRIVATE EDUCATION (Published)
In Turkey, mandatory education system changed from 8 years to 12 years (4+4+4) in 2012, 2013-2014 education year started using new arrangements known as TEOG, besides prep schools and courses forced to convert to private school by 2015. All these arangments on the education system make the private schools to take some strategical decions compulsorily. This study includes results of practicing activity based costing on a private school which serves in Ankara, Turkey. On this study, the school’s data which was obtained from 2014 school year is used. As a method to collect the accurate data, the accounting info system examined and observed as well as had interviews with workers. When the findings are evaluated, it is possible to take out the costs comes from activities that do not give any benefits by using activity based costing system. By paying attention to period of activity will give us more accruate and reliable info. The results of this study shows that adminstrators could have a strategical decisons incisively.
Keywords: Activty Based Costing, Education costs, Modern Costs System