Activity-based management systems in higher education

Stuart McChlery, Jim McKenderick, Tom Rolfe

Research output: Contribution to journalArticlepeer-review

15 Citations (Scopus)


Financial pressures facing UK universities have increased the demand for good financial management information. The government wants higher education institutions to adopt standardized full economic costing. This article describes an activity-based management (ABM) model which has been successfully used to cost institutions' activities down to appropriate levels of focus, linking the activities to income streams and arriving at a form of value added. The model is extremely flexible allowing information to be collected for different levels of focus: faculty, department, programme, module/project or support unit.
Original languageEnglish
Pages (from-to)315-322
Number of pages8
JournalPublic Money and Management
Issue number5
Publication statusPublished - Nov 2007


  • higher education
  • financial management
  • activity-based management (ABM) model


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