Costing In The Cost Of Higher Education Study

Education cost is the value of used resources of the services offered by the colleges. Its data are the important information, which draw the attention of administers of the colleges, family members of the students, government offices and some parties concerned. At present, the study of cost accounting of colleges is still under research. This thesis tries to apply the activity-based costing (ABC) to calculate the education cost of the colleges. There are six parts in the paper. The problems are raised in PartⅠ. Starting with the problems of education cost of the colleges, the author proposes that ABC is an effective way to solve such problem, and followed by the overview of the recent research on ABC. Beginning with the theoretical system of ABC in PartⅡ, the thesis analyses the application and comparative advantages of ABC. PartⅢanalyses the necessity and possibility of applying ABC in the colleges. By having empirical research on the applying ABC to calculate the education cost of the colleges, the author draws a conclusion in PartⅣthat a way to control non-increment activities, by analyzing the driving element that ABC exerts on the cost, can be found to attain the purpose of reducing the waste of resources and the education cost. PartⅤanalyses the difficulties of applying ABC in the colleges and proposes the countermeasures to overcome these difficulties. Conclusion and expectation is mentioned in PartⅥ. So the author thinks the activity-based costing is the necessary choice for the colleges to reduce the waste to improve economic performance of running the colleges.