Research On Application Of Activity-Based Costing In Calculation The Cost Of CB Institution

With the system of higher education is changed step by step, Government, managers of the higher education institutions, students and the parents pay more and more attention to the information about the education cost. However for a very long time, CB institution lacks of cost idea and the information about education cost is very little in CB institution. At present, cost calculation of CB institution still stays in the period of theoretical study while it is hard to implement. One of main problems is how to allocate overhead cost reasonably. Recently activity-based costing considered as a creative idea for cost calculation has been very popular because it not only allocates overhead cost more properly to make cost calculation more accurate but also makes cost control more efficient and makes cost management more detail. So in our study, I try to apply a more advanced cost calculation method—activity-based costing in CB institution to calculate the education cost.The paper adopts both qualitative mixed with quantitative analyses and theoretical mixed with empirical research methods. After raising the problem, first provide the theoretical base related to this subject, then point out the serious problems of calculating education cost based on the analysis of the features of education cost in CB institution. Then explore the need and feasibility of adopting activity -based costing to calculate education cost in CB institution. After that, state the main idea that CB institution adopts activity-based costing to calculate the education cost according to the fact of CB institution, then with this main idea as guide state the plan design of adopting activity-based costing to calculate the education cost of CB institution. Thus develops a new model of calculating higher education cost. Then analyze the main challenges faced by CB institution at present and accordingly suggest several effective ways to solve this problem. Finally conclude the whole article, and state the study results of this paper prompting the problems needed to be studied further.Since it is a huge and complicated project to calculate education cost in CB institution and additionally with my limited knowledge, I just explore the brief theory and application so that there maybe exists some defects in this paper but 1 try to provide some new information for later related research.