عنوان مقاله [English]
The purpose of this study is calculated the cost of the human science courses at
Islamic Azad University, Aliabad Katoul branch.
In this research used the activity based costing method. The financial datum were
gathered from the branch documents and financial statements for educations year in
2007-2008. In this study has been used grison method. The results of this research
demonstrated that there is possibility recognition of cost driven activities and
overhead resources in terms of the direct and indirect overhead and allocation of that
between the human sciences courses in the branch.
The bachelor of science cost in full time accounting course due to the students
more number was lower and the cost English language course due to thestudents
lower number was higher.