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Research On The Application Of Activity Based Costing In Calculation The Cost Of P College

Posted on:2017-07-14Degree:MasterType:Thesis
Country:ChinaCandidate:Y Y KouFull Text:PDF
Abstract/Summary:PDF Full Text Request
Currently,the Higher Education cost calculation make the students as the target in average cost calculation.Making the student as 'product' accounting concept,cost information their outputs have only statistical significance,ignoring the existence of differences between different professional disciplines consumed cost of this fact.Therefore,we should classify the carrier of education cost into various departments and various speciality,by designing a feasible cost accounting programs,the development of university education in order to meet the demand of financial information.In this paper,survey the P College,introducing the concept of Activity Based Costing,reasonable process,to professional school education cost per student as a final target costing,to solve the P College accounting of the cost of education,and to provide cost information to enhance the quality of the school.This paper introduces the research background,purpose and meaning,and in two ways in our country and abroad describes the development of Activity Based Costing and costing status of higher education.Secondly,the basic theory of Activity Based Costing provides an overview describes the accounting procedures and comparative advantages Costing.Again,analysis of the current status costing of P College,of the introduction of the necessity and feasibility in P College.Then,the design of the application process of Education Costing Activity Based on P College.Moreover,by the research we found the difficulties in implement the Activity Based Costing in P College to calculate the education cost,and make recommendations.Finally,it summarizes the main conclusions,pointing out deficiencies of the paper.
Keywords/Search Tags:Activity Based Costing, Education Cost, Cost Calculation
PDF Full Text Request
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