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Research On Educational Cost Accounting In Colleges And Universities

Posted on:2015-10-18Degree:MasterType:Thesis
Country:ChinaCandidate:L QinFull Text:PDF
GTID:2207330467965498Subject:Principles of Education
Abstract/Summary:PDF Full Text Request
With the carry-out of structural reform of universities and the rapid development of national economy, the total educational investment occupied more than4%of the SUMGDP of China in2012.Because of the huge overall size of education in China, the per capita national financial education funds occupies a quite low proportion in GDP, even lower than some underdeveloped countries. In this situation, it is a significant task to study how to supervise the proper use of government education fund, how to allocate the education resources rationally and relieve the contradiction between supply and demand, so that to make the best function of the educational fund. To use the education fund rationally and effectively, we need to strengthen the cost management of higher education, supervise the spending of education fund, and optimize the allocation of education resources. As a matter of fact, cost accounting of higher education is the core of cost management of universities.Through the ways of studying the theories of education cost, interviewing the financial office and study office of a university in Chongqing, this paper analyzes the status quo of the education cost accounting in China, gives out the suggestions on cost accounting in higher education based on the theories of industry cost accounting, introduced an advanced way of cost accounting-Activity Based Costing, which is widely used by manufacturing enterprises. According to the characteristics of the cost of higher education, this paper chooses the education activity project, determines the activity cost drivers, analyzes the activity cost, and accounts the educational cost at last. By comparing the per capita education cost from Activity Based Costing and the per capita education cost from traditional costing and analyzing the reasons of the differences, we find Activity Based Costing reflects the higher education cost more faithfully, and supplies more effective data for decision makers.Therefore, we have the conclusion that Activity Based Costing is suitable for higher education cost accounting, and the accounting result is more accurate and reflects the truth, which is beneficial to solve the problem of supervising the government education funding, allocating the education resources rationally, and establishing the proper charging standard of education tuition fee. This paper also gives some suggestions on the higher education cost accounting work in China, and hopes the government departments at all levels pay much attention to it, to guarantee it running correctly by micro-policy and accounting system, to guidance it by introducing accounting basis and accounting methods, to establish and complete the motivation system and reward/punishment mechanism.
Keywords/Search Tags:Cost of education, Cost accounting, Activity based costing
PDF Full Text Request
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