Application Of Activity-based Costing In The Cost Accounting Of Higher Education

With the development of China’s socialist market economy, the deepening of educationreform system, colleges and universities to pursue their own development, and constantlyopen up new educational approaches. As schools seek its own inherent contradictionsdevelopment requirements and resources are relatively short supply, and increasing emphasison the efficient use of colleges and universities to promote school funds. Therefore, the use ofmore advanced ways to strengthen cost accounting cost accounting, cost control, and expandthe school’s effectiveness is an unstoppable trend. In this context, this paper aims to explorethe application of activity-based costing for Educational Cost accounting, research.Firstly, the cost of higher education and related theories, as well as relevant backgroundresearch, provide theoretical support for the entire article by introducing activity-basedcosting. Secondly, we study in higher education Costing Costing application, find the meetingpoint Costing and Cost Accounting Higher Education, both from the theoretical and practicalaspects investigation confirmed the activity-based costing in the Higher Education Budgetapplication. Finally, the design of the application process costing a college education costingand Hebei University New Campus, for example, the operating cost method is applied toempirical research universities, through the application of activity-based costing universities,traditional costing and analysis differences in costing, activity-based costing to verify theadvantages.