A Study On The Cost Management 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 thedevelopment universities’ scientific research capabilities，problems in scientific researchbudget are becoming increasingly obvious. Currently, cost accounting of university scientificresearch is incomplete in cost elements, unreasonable in personnel funds calculation andunable to provide accurate scientific research’s cost. So, building an effective cost accountingsystem has become a pressing challenge to universities’ scientific research management.This article introduce the concept of full cost on the basis enterprise’s cost managementpattern and the predecessor’s research results, in order to establish an Activity-Based Costingcalculation model in the A university scientific research’s accounting system. And then, aresearch project is selected to show that the model is scientific and operational. Thecalculation model can solve the current problems in A school’s scientific research fundsmanagement and provide reference for other universities.This paper introduces the principle of Activity-Based Costing on university scientificresearch’s accounting, which can reflect more accurately the actual occupancy of researchactivities with university’s resources. Besides that, the paper presents a systematically fullcost control scheme for university scientific research’s cost accounting, and therefore ishighly executable and of significant reference value.