Military Science and Tactics

Military Science and Tactics

Calculation of the Full Cost of Education for Students in Various Disciplines at the AJA Command and Staff University (Activity-Based Costing Approach)

Document Type : Research/Original/Regular Article

Authors
ساسان خادمی 1
Ali Heydari Shahna 2
Mir-Hossein Mousavi 3
1 Ph.D, Lecturer of Accounting and Economics Department, Faculty of Command and Management, Imam Ali Officers' University, Tehran, Iran
2 Master of Accounting, Razi University, Kermanshah, Iran.
3 PhD student in Defense Management, Command and Staff University, Tehran, Iran.
10.22034/qjmst.2025.2037483.2092
Abstract
Objective: This research aims to calculate the full cost of education for students in various disciplines at the AJA Command and Staff University across its four faculties, using the activity-based costing (ABC) approach.
Methodology: To calculate the full cost, direct costs were directly assigned to the academic disciplines, and indirect costs (overhead) were allocated through the activity-based costing approach. The research data, including costs and overhead allocation drivers, were collected using archival and survey (interview) methods. These data pertain to the academic year 2022-2023.
Findings: Based on the findings, the full cost of education for students in fifteen Master's programs and two Doctoral programs across the four faculties was calculated. Furthermore, the share and percentage of direct and indirect costs (overhead) relative to the total full cost for each discipline were determined.
Conclusion: Replacing traditional cost accounting methods with the activity-based costing approach enables university administrators to make more informed management decisions and facilitates the effective implementation of performance-based budgeting.
Keywords
Performance-based budgeting
Activity-based costing
AJA Command and Staff University
Direct costs
Indirect costs (overhead)
Subjects
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Military Science and Tactics
Volume 21, Issue 72
Summer 2025
Pages 91-123