Researches On 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 joined WTO, the university by"the supply system"gradually changed with the market model. University education cost is constantly drawing attention of the governments, school and individual. Our country university fostering the talent for the country, not only should pay attention to the social efficiency premise, but also should consider the economic efficiency. The existing resources of the university can not meet the needs of its own development. Universities should increase the attention to the fund planning and the efficiency. Therefore the question of university education cost is an urgent subject to be solved at present, and needs to find one kind of method that can effectively calculate the university education cost, as far as possible to control and reduce the cost of university education. University managers should improve management efficiency, enhance competitiveness. It is the important reference for school managers to calculate the cost and make a scientific decision. This article introduces Activity-Based Costing to carry on the discussion to this question.Firstly, this thesis starts with background of university cost calculation, analyses the urgency of the need of cost calculation, and need an advanced method for the cost calculation to provide relevant information for school manager to make a scientific decision. Secondly, it introduces the construction of the university cost calculation system, including the accounting basis of cost calculation, calculation methods and the cost statements. This paper focuses on the application of ABC in cost accounting. Firstly, this part compares the traditional cost calculation method with ABC. This part analyses the advantages of ABC and the feasibility of ABC. This part compartmentalizes the service activity and analyses the cause. Secondly, this part sets up cost calculation account. Lastly, the part uses a specific case to explain how to use ABC in university cost calculation. Since the implementation of ABC university education cost accounting system needs the support of system of cost accounting, this paper designs an appropriate cost-accounting system in the end.In this paper standard analytical methods were used. The existing results have been summarized and deducted. This article does some theoretical description and some quantitative description from the accounting and economics perspective. In this paper we used case analysis to explain how to use the research results in the accounting practice. In this paper, the innovation lies in analyzing educational fee, defining the scope of the accounting, compartmentalizing the activities, setting up accounts and designing university education cost calculation system.ABC is the most advanced method of the cost. The value of the information provided by ABC is huge. Although the application of the ABC is not be accomplished overnight, enterprises should use advanced management methods, and ABC would be universally applied. University is no exception. This study can tell us that university will probably use ABC accounting method. The article will provide universities with some reference.