The Costing Of University Research Projects

With the increasing importance of research universities, university research management is becoming an important part of school management. However, the distortion of scientific research cost directly restricts the level of research management. At present, the research projects of university in China only conduct a simple measurement of expenditure, there are incomplete elements, and the control is not comprehensive, unscientific calculation methods and other issues. Leading teaching university research expenditure spending squeeze, undertake scientific research units who provide support services have not a reasonable compensation. This will directly affect the university’s sustainable development and the coordinated development of research and teaching. To improve the management of university scientific research, how to research projects costing through effective methods, as an increasingly important and urgent issue of university financial management who facing.The United States, Britain and some European developed countries have had a long-term research and practice, in which activity-based costing has become a major accounting method of university research projects. Complete research projects cost methods for the sustainable development of scientific research, teaching and research are fully developed, and the strengthening the internal cost management of University has a huge role in promoting. In China, research projects costing research has just started, research in this area is not mature.In this paper, learning more mature U.S. and UK cost accounting methods, analysis of the theory of China’s domestic relevant scholars study, by analyzing the nature of research projects, and design a suitable method of cost accounting university research projects. Detailed cost accounting methods of scientific research to specific research projects, and design through a case descries the application of accounting methods, to optimize the purpose of the current cost information of university research projects. Hope that by raising the level of financial management to promote the improvement of overall management of university. Activity-based Costing is a flexible calculation method. This paper provides the Activity-based Costing research projects under the guidance of the general idea of cost accounting and provides a useful reference for the cost of university research projects.