A Study On The Cost Calculation Of University Education Based On Activity-Based Costing

Accounting the education cost of colleges and universities is the focus that the managers in colleges and universities, the government departments, the investors and students’family have already paid close attention to. It is a necessary condition for colleges and universities to optimize the allocation of their resources, to improve efficiency of their investment; it is an important basis for the government to make a tuition fee standard, to work out the policy for fund allocation; it is to ensure the students and their parents’ right when necessary. But by now, problems of accounting education cost of colleges and universities have just been in discussing and studying theoretically. One of the key problems is the reasonableness cost sharing.We can not account the colleges and universities education cost comparatively accurately until tuition fee has been shared according to the certain scientific standard and method.Therefore it is vital to choose relatively rational standard and method for accounting education cost. Activity-Based Costing used widely in recent years is one kind of new though for controlling production cost, which not only provides the scientific indirect method and makes cost accounting especially accurate, but also makes cost accounting under the more effective control. Therefore, the author has attempted to apply Activity-Based Costing, the advanced method to colleges and universities education cost accounting in order to probe one creative thought of it.First, the author has analyzed the present conditions of accounting education cost of colleges and universities, its method and its current problems from relative basic theories. Combining the features of accounting education cost of colleges and universities and its proper features of the college Activity-Based Costing, the author has also analyzed the feasibility and necessity of Activity-Based Costing.Then, based on calculation procedure of Activity-Based Costing, we have produced new colleges and universities education cost accounting patterns in combination with Activity-Based Costing features, and we have applied it to concrete examples.Finally, by analyzing main difficulties of colleges and universities Activity-Based Costing in our country, several suggestions were given.