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A Study On The Cost Calculation Of A Institution Based On Activity-Based Costing

Posted on:2014-01-17Degree:MasterType:Thesis
Country:ChinaCandidate:H Y WuFull Text:PDF
GTID:2297330431499690Subject:Accounting
Abstract/Summary:PDF Full Text Request
As the market economy system and the deepening of reform of higher education, government departments, managers of the higher education institutions, students and the parents are increasingly concerned about the cost of education information. However for a very long time, with the impact of the traditional funding model, A institution lacks the conscious of calculating cost. And information disclosure is incomplete. At present, cost calculation of A institution still stays in the period of the theoretical study while it is hard to implement. The biggest problem is how to allocate overhead cost reasonably. In recent years activity-based costing considered as a creative idea for cost calculation had been popular in the manufacturing industry, because it not only to allocate overhead cost more properly but also track the whole process of consumption of resources and make cost control and management ultimately. So in our study, I try to apply a more advanced cost calculation method-activity-based costing to calculate the education cost.This paper adopts deductive analyses, qualitative mixed with quantitative analyses, comprehensive analyses of the literature and other research methods. Under the premise of activity-based costing theory and the higher educational theory, I will clarify the necessity and feasibility of adopting activity-based costing theory to calculating education cost based on pointing out the existing problems of calculating education cost and analysis the features of education cost in A institution.After that, state the main idea that A institution adopts activity-based costing to calculating the education cost according to the fact of A institution, then with this main idea as guide state the plan design of adopting activity-based costing to calculating the education cost of A institution. Thus develops a new of calculating higher education cost.Meanwhile, the implementation of A institution thesis results are analyzed.The Paper relevant recommendations for the difficulties and problems, which have important reference value to operating the activity-based costing for A institution.Through the focus of this paper, it is theoretical circles on the activity-based costing research achievements of an application study, research results can be used as a test related theory achievements of a reference standard, which are of some theoretical value.
Keywords/Search Tags:Activity-Based Costing, Education cost, Cost calculation
PDF Full Text Request
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