The Application Of ABC To LU University

With the continuous deepening of reform of educational system development, govern-ment departments, school administrators, students and parents increasingly concerned about the cost of education information. It is the Government to formulate a tuition fee, an impor-tant basis for school funding; residents, schools and government investment in education an important basis for decision making; is to improve the efficiency of resource use of education, strengthen school management and effective tool. But a long time, LU University of cost in-formation is weak, the lack of awareness of cost management, cost accounting is no scientific basis and methods. Currently, LU college education cost accounting is still in the exploratory stage theory, in practice difficult to implement point of view, the main difficulty is the cost of education project collection, and reasonable allocation of indirect costs.In recent years, costing the rise of ABC to provide new ideas, scientific activity-based costing is that it can not only provide the scientific allocation of indirect costs, so that more accurate cost accounting; and also can make more precise cost management, cost control more effective. Therefore, this paper try to use the more advanced costing methods to account for the cost of university education LU, cost accounting attempts to establish a new model of education.In this paper, theoretical research and empirical research method of combining, in the demonstration process, initially costing the basic theory, the cost of university education on the status of LU, analyzes the problems of the University of Applied LU operating cost method, the cost of education the necessity and feasibility; followed by LU University of the available data, the specific design of the University of Applied LU program costing, and then on ABC LU Applied Evaluation of the effect, Applied proposed LU Costing related measures; final conclusive conclusion, and the future of this project were discussed.In summary, this work by the University of LU application of cost method for designing a new education LU cost accounting model designed to LU cost advantage and competitive advantage to win to help, and to ensure the sustainable LU University development.