Kosteaspek van die skool vir rekeningkunde aan die Technikon Witwatersrand

Abstract

The study regarding the cost aspect of the School of Accountancy at the Technikon Witwatersrand required an examination and analysis of the various methods and procedures employed by Technikons ·in this regard. Chapter 2 contains a brief history of Technikons, legislation pertaining to these institutions, their structure and internal organisation. The existing system of dealing with costs and revenue and the budget procedures are described in chapter 3. In this connection it is pointed out that all organisations, whether they are producing concerns or educational institutions have t? ·recognise the essential principles of cost and management accounting. As a background to these principles an analysis of the present method of calculating the cost of a study course and the formula used are presented. Chapter 4 contains a discussion of a cost system and its application in a service organisation. A cost and budget system which would probably better suit the requirements of a Technikon is described in chapter 5. The main objective of the new system is to allow departmental ("school") officials to share in the responsibilities of operating a department. The total lack of opportunity to use inisiative was the main reason for this work.