Resesrches On Application Of Activity Based Costing In The Cost Calculation Of Higher Education In China

China has experienced 30 years of reform and opening up, the economy has been greatly developed, along with the continuous deepening of reform, China’s education system is gradually deepen reform, continue to change the entire education system, which provides for the country’s many colleges and universities are very favorable opportunities for development. In recent years, China’s investment in the education system continues to increase, the national university enrollment increased year by year, which resulted in the universities face a shortage of resources, the problem of the quality of education can not be guaranteed. At the same time the national blind investment in colleges and universities have also increased financial risk Universities. In such a situation, due to the change and development needs of the domestic education system, accurate and comprehensive investment in education costs and the average capital investment and so it must be clear.But teaching input costs, the average cost of statistical comparison with the major institutions will need standard accounting and financial mechanisms. Since the relaxation of school enrollment system, charging system, the students and their parents to become bearers of education. All objects are closely education teaching costs, and thus put the case has become a teaching institutions, the focus of the school. Therefore, to further improve and perfect the teaching cost accounting is the most important breakthrough. Therefore,how to improve the university education cost accounting is the key technology problem to be solved urgently.This paper used Costing Cost Accounting in Universities through comparative analysis of existing research results under the premise of comprehensive universities to explore the feasibility and necessity of the implementation of activity-based costing, and analyze it in the domestic institutions in actual usage. So that domestic institutions cost control personnel to absorb and use of advanced concepts and tools, and ultimately find a viable program and cost control domestic institutions. Finally, based on the actual cost method will work with our accounting methods were compared in the past, and then explore its specific processes in terms of cost control in the domestic universities.This article initially apply knowledge Costing for domestic institutions to explore. Wecan expect the use of domestic universities teaching job costing control the cost of providing the appropriate scientific guidance and practical value, so that domestic institutions with comprehensive, accurate view of costing methods, and take the initiative to accept this accounting method. In addition, because of my limited capacity, there are a lot of shortcomings in the text, in the future need to gradually improve.