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Research On The Cost Accounting Of Higher Education Under The Activity - Based Costing Method

Posted on:2017-02-04Degree:MasterType:Thesis
Country:ChinaCandidate:T T LiuFull Text:PDF
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According to the figure,which is issued by national bureau,shows that the cost of education had accounted for more than 4% of GDP in China since 2012.But the education cost per person is still below the average level of developed countries.For universities,accurate calculation could ensure to determine the input and allocation of resources reasonably,especially in resources limited condition.Hence,it is pretty important to choose efficient techniques to calculate education cost in universities.Surveys indicate that Activity Based Costing method is more appropriate and has better extension to calculate education cost for universities.The research is based on Activity Based Costing theory and other theories,putting to use methods of case analysis and actual survey to calculate universities education cost comprehensively and deeply.The ultimate aim is to determine the calculate content and choose reasonable methods for education cost in Chinese universities.This research designed the accounting system and process of Activity Based Costing for Chinese universities,which is combined the universities’ characters.And then,checking and calculating the new system by using financial and other related data of H university,and gain the actual result by using.The study compared the both education cost per student results of new and traditional calculate methods,found that it is more factual to use Activity Based Costing method.The research result shows that it is feasible to use Activity Based Costing to calculate education cost of universities.And using Activity Based Costing could help financial information users understand resource cost and education cost information more accurate.And this method also could provide reference to establish pay cost standard reasonable.Significantly,different types and business scopes of universities, or the different financial control system in different provinces all should be considered by users.Because there will be many troubles if users just copy the Activity Based Costing. Universities should consider their own actual situation and build a education cost calculation system based on Activity Based Costing,which is suitable for themselves,the purposes to promote the resource cost efficiency and improve sustainable development of universities education.
Keywords/Search Tags:activity based costing, college education cost, cost accounting
PDF Full Text Request
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