A Study On The Cost Calculation Of University Education Based On Activity-Based Costing

With the development of our country socialist market, the reform of the system of high education ,especially after our country joins WTO, the university by "the supply system" gradually with the market connection, university education cost is constantly drawing attention from governments, school and individual. It is the important reference for governments to decide allocate money to schools and standard of tuitions, Our country university in fosters the talent for the country, not only attention social efficiency premise, but also should consider the economic efficiency, therefore the question of university education cost is an urgent subject to be solved at present, and needs to find one kind method of effective calculation to higher education cost , this article introduces Activity-Based Costing to carry on the discussion to this question.Firstly ,This thesis starts with background of Activity-Based Costing to introduce the current using situation both in domestic and overseas, research mentality and research frame. Then at the base of background of ABC, introduce the correlative conception and basic principle, and compares calculation between ABC and Traditional Costing. Secondly based on university education cost contents, according to existing the question of education costing calculation, and combine the characteristic of university education cost to analyze feasibility of ABC ,and this paper demonstrates the necessity and the feasibility of ABC of the university education cost accounting. Thirdly, according to the program of ABC, and uses the example to carry on university education costing, approves the ABC's advantage through comparing it with the traditional costing method. Finally summarizes analysis ABCM's three steps, and explicates ABCM's practical significance for cost control.This thesis mainly adopts case-analysis method. Through activity-analysis, this text refers theory introduction and implement of Activity-Based Costing, which make university fully understand & implement them.