Research On The Motivation Of Business Operations In The Cost Accounting Of Education In Colleges And Universities

Nowadays,China's colleges and universities are facing a series of problems and challenges on cost: the low utilization rate of education resources,the unreasonable cost structure and the backward management methods,these problems have limited the sustainable development of education of colleges and universities.To solve the above problems,the important method is to calculate the cost of education in colleges and universities scientifically.The education cost of colleges and universities reflects the consumption level of college education activities,which is the embodiment of university's comprehensive management level.On the other hand,measuring and accounting education cost scientifically important significance to improve the management of colleges and universities,and to deal with these problems and challenges.In view of the problem that the indirect cost of the university's educational activities is much more and the cost relationship is too complicated,to construct a scientific accounting system is the key to account education cost accurately.But there is no one kind of accounting method which can make the cost project and the cost accounting target accordance accurately,it has become the weak link of restricting the scientific accounting education cost.Based on the research of China's colleges and universities education cost calculation's background and significance,combining with the theory of Activity Based Cost and summarizing domestic and foreign experts' research about the education cost of colleges and universities to discuss concrete process of the application of Activity Based Costing that apply to colleges and universities education cost calculation,by using the methods of combining normative research and empirical research.Firstly,to research the correlation between the three major activities of higher education and the university's resource consumption,and build allocation criteria for resource consumption by using empirical method.Next analyzing the relationship between education cost and related activities and building the distribution standards of educationcost,which provides new ideas for the collection and distribution of education cost.