Study On The Operating Division Of University Education Cost Based On Activity-Based Costing

China’s University Education has been considered as public utilities, which depends on the expenditure of the public financial burden, so colleges and universities are lack of the power of cost control and cost accounting. Under conditions of limited available resources, this requires us to introduce the advanced cost management concepts, make the use of scientific cost accounting method and the potential of the internal institutions of university learning and improve management efficiency in colleges and universities, to ensure the university education’s sustainable development. Therefore, it is of great significance to make study on the cost of university education.In this paper, on the basis of theoretical research on university education costs and the operating costs from home and abroad, based on previously introducing the operating cost method to university education cost accounting in the case of university education, the article contains making the applicable analysis on the operating cost method used in the cost accounting in university education, learning with the characteristics of main business institutions in colleges and universities, making the division in the cost accounting in university education, forming the corresponding operating cost base. All of the above helps the operating costs applied to university education cost accounting well.This paper firstly describes the background and significance of this study topic, followed by the literature review of the cost of university education and the operating cost, the main research contents and methods; it secondly describes the content of the cost of university education and its cost elements; then it makes the applicable analysis on the cost accounting applied to the university education; the following part is the main body of this article, learned from the theoretical groundwork together with the main business analysis in universities, to determine the main operations in colleges and universities, to analyze the operation of resource consumption, resource consumption motives, to establish the operations center, and form the corresponding operating cost base; finally it makes a preliminary study on results application of the operating division. This idea is first to study the cost of university education and the theory of activity-based costing study, to analyze the main business college, and then based on the above analysis to result in division of the cost of operating in the university education, then to divide into seven major operations centers, to include resources in the imputation of the corresponding operations center to form a library operating costs, to simplify the library for teaching costs, the cost of educating people and the other operating costs. Thus, it increases the operating cost method’s application operability in the cost of university education.