The Research On The Construction Of The Cost Accounting System Of Higher Education

With the vigorous development of the our country market economy and the continuous expansion of higher education,the attention of colleges and universities continue to rise,the rise in tuition cause the question about higher education cost.The consolidation and competition of colleges and universities also makes managers have to think about education cost.At the same time,colleges and universities,the educated and their families,society can no longer be satisfied with their current relevant accounting information of colleges and universities.To strengthen financial management,improve teaching efficiency,optimize the management system of colleges and universities,colleges and universities have to take action to promote the cost accounting of higher education.Therefore,the research on the construction of the cost accounting system of higher education is necessary.The thesis uses the literature research to comb the research achievements,analyzes the feasibility of Activity-Based Costing used in the cost accounting of higher education,then uses normative research to construct the cost accounting system of higher education.Through the research,the thesis defines the connotation of university education cost and combines the concept of Activity-Based Costing,distinguish the fee which can be included in the cost of higher education and not be.At the same time,through the analysis of college education essence,we can determine the cost drivers which include resource drivers and activity drivers,establish the corresponding cost items and accounting titles,design the accounting process of the cost accounting system of higher education.Through the questionnaire investigation about rationality of the cost accounting system of higher education,the thesis collects and organizes the opinions of experts,evaluates the realistic feasibility,meanwhile,provides the basis for perfecting the relevant cost accounting system.