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Comparative analysis of activity based costing as an alternative to the traditional costing methods in SASSA

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dc.contributor.advisor Oberholzer, Merwe
dc.contributor.author Maluleke, Mashangu Justice
dc.date.accessioned 2020-11-05T05:59:26Z
dc.date.available 2020-11-05T05:59:26Z
dc.date.issued 2019-11
dc.identifier.uri http://hdl.handle.net/10500/26798
dc.description Abstracts in English, Xhosa and Afrikaans en
dc.description.abstract 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. en
dc.description.abstract 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. xh
dc.description.abstract 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. af
dc.format.extent 1 online resource (xii, 131 leaves) : illustrations (some color)
dc.language.iso en en
dc.subject Activity-based costing en
dc.subject Traditional costing en
dc.subject Activity-based budgeting en
dc.subject Time-driven activity-based costing en
dc.subject Activity-based management en
dc.subject Indirect cost en
dc.subject Social grants en
dc.subject Application process en
dc.subject Steps to implementation en
dc.subject Administration cost per grant en
dc.subject Vupima-hakelo bya ntolovelo xh
dc.subject Mafambiselo ya activity-based management xh
dc.subject Tihakelo to ka ti nga kongomisi xh
dc.subject Timalimpfuneto ta vanhu xh
dc.subject Mafambiselo yo endla xikombelo xa malimpfuneto xh
dc.subject Magoza ya tirhelo xh
dc.subject Tihakelo ta vulawuri ku ya hi mpfuneto xh
dc.subject Aktiwiteitsgebaseerde kosteberekening af
dc.subject Aktiwiteitsgebaseerde begroting af
dc.subject Aktiwiteitsgebaseerde bestuur af
dc.subject Tydgedrewe af
dc.subject Indirekte koste af
dc.subject Sosiale toelaes af
dc.subject Toelae-aansoekprosedure af
dc.subject Implementeringstappe af
dc.subject Administrasiekoste per toelae af
dc.subject.ddc 657.420968
dc.subject.lcsh Cost accounting -- South Africa en
dc.subject.lcsh South African Social Security Agency en
dc.subject.lcsh Activity-based costing -- South Africa en
dc.title Comparative analysis of activity based costing as an alternative to the traditional costing methods in SASSA en
dc.type Dissertation en
dc.description.department College of Accounting Sciences en
dc.description.degree M. Phil. (Accounting Sciences)


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