Activity-based Costing Method In Study On Application Of Cost Accounting In The Private S University Of Education

The education cost in private colleges and universities is the value of various resources which private colleges and universities use. No expenditure on education in private colleges and universities, insufficient funding and not-in-place financial management make the survival and development of private colleges and universities in a difficult position. The problems of the education cost in private colleges and universities have become the focus of governments, schools, the community and the individual student. Private colleges and universities train talents for the country, meanwhile, under the premise of social benefit, they should also take into account their own economic benefits in order to obtain better opportunities for survival and development. The education cost is the fundamental basis of determining fees. So, it is necessary to research calculation methods for the education cost of private colleges and universities.This paper combines the Activity-based Costing with cost accounting for the education cost in private colleges and universities effectively in order to seek cost accounting methods and to promote the continuous improvement of the Activity-based Costing applied in colleges and universities of our country. There are four chapters in this paper. They are as follows Chapter One introduces the background and significance of the research.On the basis of evaluating the research status of the education cost in colleges and universities home and abroad and comparing the development of private colleges and universities, the author has got clear ideas and framework of this paper Chapter.Two focuses on the basic theories of education cost accounting in private colleges and universities. After discussing the relationship between education cost, the cost of higher education, and education cost of private colleges and universities, describes basic principles and accounting procedures of Activity-based Costing which are the basic theory support of applying Activity-based Costing in private colleges and universities. Chapter Three introduces the current education cost counting status S university which is a private college. The growth of S university which is a fast-growing private University in recent years represents the development of private colleges and universities. Some problems existing in it also has a certain degree of representativeness.Chapter Four puts forward a counting theory which is based on Activity-based Costing and builds an education cost accounting program, which are based on the education cost counting problems in S university.The analysis of the processes of education cost counting in private colleges and universities provides a framework for next chapter's sample analysis. Examples ABC is applied to private University s Institute studies the cost proved the advantages of application of activity based costing in private colleges and universities, and suggestions on how to further strengthen cost management in private colleges.This paper analyses theoretical methods of research and analysis with examples, introduced to private university education accounted for ABC, and preliminary application of the activity-based costing in our country's colleges and universities, as well as private colleges and universities a comprehensive and correct understanding of the activity-based cost accounting to provide theoretical guidance and reference implementation. Deficiency of this paper lies in the collection and collation of data is difficult, some data need to be estimated, it results in a certain bias.