The Study On Applying The Activity Based Costing To Calculate Per Student Cost Of University Education And Management Policy

After the establishment of China’s socialism market economic system and the deepening of educationalsystem reform, the Chinese higher education is facing great opportunities and challenges. At the same time,Chinese higher education exhibits the phenomenon of shortage of resource, low rate utilization and serious waste.How to complete the accounting for the cost of higher education? It’s important and urgent to put forward thecorresponding countermeasures of cost management.This paper firstly generated from ABC’s background, introduced the domestic and foreign theory andpractice situation, put forward the research ideas and research framework. At the same time introduced theconcept of ABC and its basic principle, the necessity and feasibility of ABC for higher education is analyzed.Then the ABC method of accounting management concept, combined with a university in the eastern coastalcultivating talents flow and the University’s own actual, for the establishment of "the school of universityeducational cost accounting model"; through the data mining technology, mining the model required data from theschool information center core database, completed of the school year2012-2013different categories, differentlevels of student educational cost accounting, and accounting results were compared. Finally, in this paper,according to the school’s educational processes and educational costing results, the corresponding cost ofeducation management strategies was presented. The following is the conclusion of this paper:1. Of university educational cost by use of ABC are very necessity and feasibility.2. Of university educational cost by use of ABC may reflect difference of education cost from differentcategories and different layers, avoiding the current "cost of education per student," expressed "mean illusion"problem.3. Meanwhile the application of ABC in accounting cost. We may be tracked through the universityeducational work flow and by analysis the different causes of resource driver and activity driver, different analysisand combined with the calculation results, find out the existing problems in the management of educational cost,put forward a series of Countermeasures of university educational cost management.The innovation of this paper lies in:1. Combining of a university in eastern coastal training process and the practical,"The universityeducational cost accounting model" is created suitable for the establishment of the school;2. The data required for the model is pumping from the school information center core database throughdata mining, the analysis.3. For the school education process and the education cost accounting results, puts forward a series ofcost management policies.This paper is on the use of theory and application of ABC and the management to do the research of some ofshallow, defects and deficiencies in this paper will be the future direction.