Research On The Application Of ABC Method In Average Education Cost Accounting Of Students In Colleges And Universities

With the fierce competition in today’s society and the development of marketing economy, colleges and universities have transformed from a simple nonprofit organization to an independent legal entity. In order to adapt to the new environment, at the same time of pursuing social benefits, colleges and universities now pay more attention to the economic benefits. Therefore, how to make use of the limited resources to obtain the greatest economic benefits has become a popular topic in recent years. It has also become a difficult problem for the University. In order to solve this problem, it is necessary to study and analyze the average cost of educating a college student. Through the research on the training cost of university student, internally, it can help the university with cost control and improve the efficiency in the use of educational resources. Externally, it can provide valuable cost information for other information users. In addition, it can provide a strong reference for the relevant government departments to make university funding plan.ABC method makes no discrimination between direct costs and indirect costs. They are all taken as consumption cost equally. It widens the scope of cost calculation; therefore the calculated cost is more real. ABC method is a more advanced cost accounting method, which is particularly applicable to industries that have more to be assigned and indirect costs. University just meet with the feature of high indirect cost, and the usage of ABC method in college student’s education cost accounting can not only make the allocation of indirect cost more accurate and reasonable, but also help account the resource consumption of different departments, and increase the transparency of average education cost, so as to lay a foundation for a better allocation of limited resources.The innovation of this paper lies in the application of advanced cost caltulation methods to the case of H college of H University. At the same time, the paper from the angle of efficiency, demand, reference and inspection gives average education cost of students of new social significance. On the basis of redefining the average education cost of students. In addition, the paper based on the real data of H department in H University College, with in-depth research, the accounting of average education cost, and the comparison of traditional cost method and the ABC method, the thesis is aimed to propose suitable idea and method for the accounting of average education cost in colleges and universities of China. Finally, after analysis and calculation, the paper draws the main cunclusions of ABC method can be applied to the average education cost accounting of students, and compared with the traditional cost method, ABC is more advanced, accounting results more accurate, reliable,valuable.