جلیلی، آرزو؛ اشرفی، جواد (1394). تعیین هزینه سرانه دانشجو با استفاده از روش هزینه‌یابی بر مبنای فعالیت-بررسی موردی واحد علوم و تحقیقات تهران، فصلنامه حسابداری مدیریت، 8(25)، 99-83.
خدیور، آمنه؛ امینی، الهام (1398). پیش‌بینی بهای تمام شده خدمات بانکی با استفاده از پویایی‌شناسی سیستم، دومین کنفرانس ملی انجمن ایرانی پویایی‌شناسی سیستم‌ها، تهران.
رهنمای رودپشتی، فریدون؛ قرشی، داود؛ فارسی، عباس؛ نوروزی، محمد (1397). هزینه‌یابی بر مبنای فعالیت زمان‌گرا در صنعت بانکداری (مطالعه موردی با کشاورزی). فصلنامه دانش حسابداری و حسابرسی مدیریت، 7(27)، 37-29.
مشایخی، بیتا؛ عبدزاده کنفی، محمد؛ فرجی، امید (1393). بررسی امکان سنجی طراحی و استقرار بودجه ریزی عملیاتی در دانشگاه‌های دولتی ایران: (مطالعه موردی دانشگاه تهران). دانش حسابداری و حسابرسی مدیریت، 3(9)، 32-13.
References
Anguiano, M. (2013). Cost structure of postsecondary education. Guide to making activity-based costing meaningful and practical. Retrieved from https://maximizingresources.org/files/Cost-Structure-of-Post-Secondary-Education.pdf.
Blocher, E.J., Stout, D.E., Cokins, G. (2010). Cost Management: A Strategic Emphasis. Fifth Edition, Published by McGraw-Hill Education.
Chu, E. (2003). A review of simulation studies on supply chain management. Journal ofAcademy of Business and Economics, 2(1), 22-27.
Cox, S.K., Downey, G.P., Smith, G.L. ( 2002). Activity-based costing and higher education– can it work? Kansas State University Office of Planning and Analysis, Manhattan, Kansas, June, 1-9.
Cropper, P., Cook, R. (2000). Developments: Activity-based costing in universities – Five years on. Public Money and Management, 20(2), 61–68.
Desrochers, D.M.,Soldner, M., Weko, T. (2016). What do postsecondary leaders need to know about institutional finance? And what can available data tell them? Background papers, convening on financial data in postsecondary. Washington, DC: American Council on Education.
Elkelety, I. (2006). Towards a conceptual framework for strategic cost management- the concept, objectives, and instruments.Working Papers, Chemnitz University of Technology.
Horngren, C.T., Foster, G., Datar, S.M., Rajan, M., Ittner, C., Baldwin, A.A. (2010). Cost accounting: A managerial emphasis. Issues in Accounting Education, 25(4), 789-790.
Jaafar, H., Jizat, J.E.M., Ismail, R., Yusof, R. (2017). The Internationalization of Higher Education: An Estimation of Cost Using Activity Based Costing Method. International Journal of Academic Research in Business and Social Sciences, 7(7), 763-780.
Jalili, A., Ashrafi, J. (2015). Determining per capita of students with activity-based costing method (Case study: Tehran Sciences and Research Branch). Management Accounting, 8(25), 83-99 [In Persian].
Jones, T.C., Dugdale, D. (2002). The ABC bandwagon and the juggernaut of modernity. Accounting, organizations and society, 27(1-2), 121-163.
Kaplan, R.S., Cooper, R. (1998). Cost and effect: Using integrated cost systems to drive profitability and performance. Boston, MA: Harvard Business School Press.
Kelton, W.D. (2010). Simulation with Arena (5th ed.). Mcgraw-Hill Co.
Khadivar, A., Amini, E. (2019). Cost estimation of banking services using system dynamics. Second National Conference of the Iranian Association of Systems Dynamics, Tehran [In Persian].
Khataie, A.H., Bulgak, A.A., Segovia, J.J. (2010a). Advanced decision support tool by integrating activity-based costing and management to system dynamics. Technology Management for Global Economic Growth, 1-4.
Khataie, A.H., Bulgak, A.A., Segovia, J.J. (2010b). Activity-based costing and management applied in a hybrid decision support system for order management. Decision Support Systems, 52(1), 142-156.
Kim, J. (2014). Activity-based cost modeling and dynamic simulation study of an international reusable packaging systems. Ph.d Dissertation, Michigan State University.
Lima, C.M.F. (2011). The applicability of the principles of activity-based costing system in a higher education
institution. Economics and Management Research Projects: An International Journal, 1(1), 57–65.
Mashaykhi, B., Abdzadeh kanafi, M., Faraji, O. (2014). The investigation of planning and implementing feasibility of performance budgeting in the Iranian universities (Case study: The University of Tehran). Journal of Management Accounting and Auditing Knowledge, 9(3), 13-32 [In Persian].
Massy, W.F. (2016). Course-level activity-based costing as an academic and financial tool. Retrieved from https://www.tiaainstitute.org/publication/course-level-activity-based- costing.
Nørreklit, H. (2000). The balance on the balanced scorecard: A critical analysis of some of its assumptions. Management Accounting Research, 11(1), 65-88.
Rahnamay Roodposhty, F., Ghoreishi, D., Farsi, A., Norozi, M. (2018). Time-driven activity-based costing in banking industry (A case sudy in bank Keshavarzi). Journal of Management Accounting and Auditing Knowledge, 7(27), 29-38 [In Persian].
Ramadan, S.Z., Barghash, M.A. (2015). Calculating the departmental credit-hour cost for higher learning institutions using joint costing and activity-based costing systems simultaneously. International Business Research, 8(5), 195.
Romano, R.M., Palmer, J.C. (2016). Financing community colleges: Where we are, where we’re going. Lanham, Maryland: Rowman & Littlefield Publishers.
Sterman, J.D. (2000). Business dynamics: Systems thinking and modeling for a complex world. Boston, MA: IrwinMcGraw-Hill.
Tirol-Carmody, K., Kardash, N., Chang, K., Ecker-Lyster, M. (2019). Adopting an activitybased cost management model at a community college: A case study. Community College Journal of Research and Practice, 44(7), 482-491.
)
