BRIstol Center for Management Accounting Research (BRICMAR) workshop

14 June 2019, 3.30 PM - 14 June 2019, 6.30 PM

Aztec Hotel & Spa, Bristol BS32 4TS

BRIstol Center for Management Accounting Research (BRICMAR)

The objective of BRICMAR, which is based at the University of Bristol, is to provide a forum for engagement between the management accounting practice and the research communities. The third BRICMAR workshop will consider the following question:

What is Activity-Based Costing and how can it be applied in different contexts?

This half-day workshop will discuss Activity-Based Costing (ABC) which is a costing method that has been developed in response to the perceived weaknesses of traditional absorption costing, namely how absorption costing allocates overheadsusing volume-based measures. ABC assigns overheads into activities, identifies cost drivers for each activity, calculates an overhead absorption rate for each activity, and then absorbs the activity costs into products.

In the first part of the workshop, ABC applications in two organisationalcontexts will be explored. We will first hear about the University of Bristol’s ‘TRAC’ process, which is an ABC system designed for use by Higher Education in the UK.Funders of Higher Education, including the Office for Students (OfS) and UK Research & Innovation (UKRI), require all institutions to apply the TRAC system if they want to be eligible for funding. Participants will consider how the TRAC system works, and how the ABC information is used. We will then hear about Jisc’s annual ABC practice. Jisc is an education technology charity providing digital infrastructure and solutions to the UK tertiary education sector. The ABC practice enables Jisc to control and optimise costs, lead new initiatives, and analyse expenditure in different dimensions. It also helps Jisc demonstrate to stakeholders that it is managing itself efficiently.

In the second part of the workshop, participants are invited to explore potentials and challenges of ABC in their own organisational contexts in discussion groups facilitated by members of the Management Accounting Research Group at the University of Bristol. We will conclude with a perspective on the discussions during the workshop in relation to the management accounting research literature, including discussion about Time-driven Activity Based Costing (TDABC), followed by a drinks reception.



Friday 14th June 2019, Aztec Hotel & Spa, Bristol BS32 4TS

13:30-13:50 Registration

13:50-14:00 [Introduction: Steve Lyne]


14:00-14:45 [Presentation 1: Edward Reeves and Jason Smerdon]

Activity-Based Costing in the Higher Education Sector

14:45-15:30 [Presentation 2: Guy Malkerson]

Activity-Based Costing at Jisc

15:30-16:00 Coffee Break

16:00-16:30 [Group Discussions]

Activity-based Costing in Your Organisation

16:30-16:45 Brief Feedback from Individual Groups on Key Issues Discussed

16:45-17:15 [Presentation 3: Chris Chapman]

Activity-Based Costing Viewed from an Academic Perspective

17:15-17:30 [Closure: Emma Pugh]

The Announcement of The Next Event

17:30-18:30 Drinks Reception



Email with any queries about this workshop. 

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