A Study On The Full Costing Of University Scientific Research Based On The Activity-Based Costing Theory

In recent years, the proportion of research funding has increased year after year. With the development of universities’ scientific research capabilities, problems in scientific research budget are becoming increasingly obvious. Currently, cost accounting of university scientific research is incomplete in cost elements, unreasonable in personnel funds calculation and unable to provide accurate scientific research’s cost. So, building an effective cost accounting system has become a pressing challenge to universities’ scientific research management.This article introduce the concept of full cost on the basis of enterprise’s cost management pattern and the predecessor’s research results, in order to establish an Activity-Based Costing calculation model in the A university scientific research’s accounting system. And then, a research project is selected to show that the model is scientific and operational. The calculation model can solve the current problems in A school’s scientific research funds management and provide reference for other universities.This paper introduces the principle of Activity-Based Costing on university scientific research’s cost accounting, which can reflect more accurately the actual occupancy of research activities with university’s resources. Besides that, the paper presents a systematically full cost control scheme for university scientific research’s cost accounting, and therefore is highly executable and of significant reference value.