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Comparative analysis of activity based costing as an alternative to the traditional costing methods in SASSAMaluleke, Mashangu Justice 11 1900 (has links)
Abstracts in English, Xhosa and Afrikaans / The South African Social Security Agency (SASSA) is the mechanism that enables service delivery to alleviate poverty in South Africa through the payment of social grants as mandated by the Social Security Agency Act No. 9 of 2004. The rapid increase of social grant beneficiaries in the past decade, fuelled by social inequality, directly affects the administration cost associated with social grants. This study aimed to investigate the allocation of indirect costs related to the administrative elements that makes it possible for SASSA to pay social grants. Semi-structured interviews were conducted; the study concluded that ABC (activity-based costing) could be implemented as an alternative to the traditional costing (TC) method on a pilot project basis. The study also recommended a framework for SASSA to consider in laying the foundation to start the process of ABC implementation. Drawing from the research conducted, further studies on the implementation of ABC principles within the public sector could be pursued. / Ejensi ya Vuhlayiseki bya Vanhu ya Afrika Dzonga ku nga South African Social Security Agency (SASSA) i ndlela leyi endlaka leswaku mphakelo wa vukorhokeri wu koteka ku hunguta vusweti eAfrika Dzonga hikwalaho ka ku hakeriwa ka timalimpfuneto ta vanhu (social grants) tanihileswi swi pfumeleriweke hi Nawu wa Social Security Agency Act 9 wa 2004. Ku ndlandlamuka ka vavuyeriwa va malimpfuneto ya vanhu swi khumbha hi ku kongomisa tihakelo ta vulawuri leti fambelanaka na timalimpfuneto ta vanhu. Dyondzo leyi yi kongomisiwile eka ku lavisisa mphakelo wa tihakelo to ka ti nga kongomisi leti fambelanaka na swiyenge swa vulawuri leswi endlaka leswaku SASSA yi kota ku hakela timalimpfuneto ta vanhu. Ku endliwe ti-semi-structured interview. Dyondzo yi kumile leswo ti-activity-based costing (ABC) ti nga tirhisiwa hi ndlela yo cincana na maendlelo ya vupimahakelo bya ntolovelo eka projeke ya nkarhinyana. Dyondzo yi bumabumerile leswaku ku anakanyiwa rimba ro nyika mianakanyo yo sungula maendlelo yo tirhisa ABC. / Die “South African Social Security Agency” (SASSA) verlig armoede in Suid-Afrika deur ingevolge die “Social Security Agency Act” 9 van 2004 sosiale toelaes te betaal. Die aansienlike toename in die aantal begunstigdes het ʼn uitwerking op die administrasiekoste van sosiale toelaes. Hierdie studie ondersoek die toewysing van indirekte koste ten opsigte van die administratiewe elemente wat SASSA in staat stel om sosiale toelaes te betaal. Halfgestruktureerde onderhoude is gevoer. In hierdie studie word tot die gevolgtrekking gekom dat aktiwiteitsgebaseerde kosteberekening (ABK) as ʼn alternatief vir en as ʼn proefprojek die tradisionele kosteberamingsmetode geïmplementeer kan word. ʼn Raamwerk word aanbeveel wat as ʼn grondslag kan dien vir die implementering van ABK. / College of Accounting Sciences / M. Phil. (Accounting Sciences)
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Die toepaslikheid van deeltitelheffings in Suid-Afrika / Mathys Christiaan SmitSmit, Mathys Christiaan January 2011 (has links)
According to the Sectional Titles Act 95 of 1986, levies are assigned according to the
size of a unit, in other words a unit’s participation quota. These levies are used to
finance a complex’s insurance, common property electricity and water, lift
maintenance, audit fees, management agent fees, salaries and wages, security,
swimming pool expenses and general building maintenance. According to the
Traditional Costing System, indirect costs are allocated based on a single cost actual expenses over a year are dissected. A regression and correlation analysis
was done on the relationship between costs, participation quota and levies. The
contribution of the study is that it empirically determines the behaviour of cost items
in order to allocate indirect costs more accurately. Consequently, this will result in
improved reasonability and will eliminate the cross-subsidisation of units.
The objectives were reached as follows: The first objective was reached when it was
proved through empirical studies that the Sectional Title is not fair when it states that
the allocation of levies must be according to floor space. The second objective was
reached when both participation quota and units per complex were identified as cost
drivers for each cost item. The third objective was reached by allocating the levy on
a 50 percent base according to units and a 50 percent base according to the total
area. This could be refined by each complex according to the unique need of the
complex.
driver. However, various indirect costs are not necessarily subject to this single cost
driver. In practice, it has been proven that high volume products are proportionally
taxed with indirect costs when compared to low volume products. In many
complexes, owners with larger units are of the opinion that their larger units are
subsidising those owners with smaller units. In contrast to the traditional costing
system, activity-based costing recognises that indirect costs can also be assigned by
use of multiple cost drivers. Since these multiple cost drivers – which affect the way
costs are assigned – can be identified, indirect costs are assigned more accurately.
This study investigates the current method of cost allocation, whereby costs are
assigned via participation quota, and makes suggestions on how these costs can be
assigned on a more accurate and fair basis in practice.
The goal of this study is to challenge the reasonability of the Sectional Titles Act. The
objectives of the dissertation are firstly, to determine the cost behaviour of various
cost items and whether the participation quota is a fair cost driver for determining the
levies that are to be paid; secondly, it investigates alternative cost drivers that will be
more applicable to certain cost items; thirdly, to suggest a cost formula to replace the
current cost method, that being the allocation of indirect costs via participation quota.
Empirical methods have been used in the research. The empirical research was
performed using data obtained from ANGOR Property Specialists (Pty) Ltd’s
database. A sample of 113 complexes was extracted from the database of which the / Thesis (M.Com. (Management Accountancy))--North-West University, Potchefstroom Campus, 2011
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Die toepaslikheid van deeltitelheffings in Suid-Afrika / Mathys Christiaan SmitSmit, Mathys Christiaan January 2011 (has links)
According to the Sectional Titles Act 95 of 1986, levies are assigned according to the
size of a unit, in other words a unit’s participation quota. These levies are used to
finance a complex’s insurance, common property electricity and water, lift
maintenance, audit fees, management agent fees, salaries and wages, security,
swimming pool expenses and general building maintenance. According to the
Traditional Costing System, indirect costs are allocated based on a single cost actual expenses over a year are dissected. A regression and correlation analysis
was done on the relationship between costs, participation quota and levies. The
contribution of the study is that it empirically determines the behaviour of cost items
in order to allocate indirect costs more accurately. Consequently, this will result in
improved reasonability and will eliminate the cross-subsidisation of units.
The objectives were reached as follows: The first objective was reached when it was
proved through empirical studies that the Sectional Title is not fair when it states that
the allocation of levies must be according to floor space. The second objective was
reached when both participation quota and units per complex were identified as cost
drivers for each cost item. The third objective was reached by allocating the levy on
a 50 percent base according to units and a 50 percent base according to the total
area. This could be refined by each complex according to the unique need of the
complex.
driver. However, various indirect costs are not necessarily subject to this single cost
driver. In practice, it has been proven that high volume products are proportionally
taxed with indirect costs when compared to low volume products. In many
complexes, owners with larger units are of the opinion that their larger units are
subsidising those owners with smaller units. In contrast to the traditional costing
system, activity-based costing recognises that indirect costs can also be assigned by
use of multiple cost drivers. Since these multiple cost drivers – which affect the way
costs are assigned – can be identified, indirect costs are assigned more accurately.
This study investigates the current method of cost allocation, whereby costs are
assigned via participation quota, and makes suggestions on how these costs can be
assigned on a more accurate and fair basis in practice.
The goal of this study is to challenge the reasonability of the Sectional Titles Act. The
objectives of the dissertation are firstly, to determine the cost behaviour of various
cost items and whether the participation quota is a fair cost driver for determining the
levies that are to be paid; secondly, it investigates alternative cost drivers that will be
more applicable to certain cost items; thirdly, to suggest a cost formula to replace the
current cost method, that being the allocation of indirect costs via participation quota.
Empirical methods have been used in the research. The empirical research was
performed using data obtained from ANGOR Property Specialists (Pty) Ltd’s
database. A sample of 113 complexes was extracted from the database of which the / Thesis (M.Com. (Management Accountancy))--North-West University, Potchefstroom Campus, 2011
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