Journal of Kirkuk University For Administrative and Economic Sciences

Determining and measuring university student costs in light of blended education in public universities - a case study in the College of Administration and Economics / University of Mosul

Authors

Mustafa Saher Roof
Khaled Khazi Al-tamy

journal of kirkuk University For Administrative and Economic Sciences

Abstract
This study aimed at calculating the student cost in public universities according to electronic and integrated education after determining the student’s cost in the traditional, by applying the Activities Based Costing (ABC) system through an applied case on the University of Mosul, College of Administration and Economics, due to the increasing importance in the contemporary time on Blended education in public universities, and these security costs cannot be determined by determining the cost of the student in electronic and traditional education And through its need to take sound administrative decisions in the process of exploiting the available economic resources to help it carry out its basic functions in a manner that ensures efficiency in use to reach the minimum costs and to indicate the true cost of the student in electronic, traditional and blended education and to show the difference between the costs of electronic, traditional and integrated education in the Accounting Department for Studies The primary (evening, parallel) and postgraduate (special expense) data were used in the College of Administration and Economics / Accounting Department with the aim of applying the activity-based costing system and calculating the cost of the student in the college.

 

Keywords

e-learning
student cost in education
electronic and attendance
education services
blended learning
Journal of Kirkuk University For Administrative and Economic Sciences
Volume 12, Issue 2
Autumn 2022
Pages 263-291

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