A process collection methodology towards managing cost of quality within Saudi Universities: An insight into costs of universities' self-financing activities

Abstract

This study examines the development of cost and management accounting in higher education institutions, with a focus on the benefits of applying quality-cost management systems to self-funded programs. The researcher proposes the use of a Time Driven Activity-Based Costing (TD-ABC) methodology to achieve this, and applies it to the self-resources department of a Saudi Arabian government university. Structured interviews with top management, section managers, and accountants were conducted to identify relevant activities, resource usage, and time taken for each activity, with the aim of gathering data to implement the TD-ABC technique in the unit. The proposed TD-ABC system would provide more accurate cost information for the university's self-resources, enabling decision makers to improve the efficiency of management decisions and contribute to better educational and investment outcomes.