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The Application Of ABC In Educational Cost

Posted on:2017-01-29Degree:MasterType:Thesis
Country:ChinaCandidate:W B XingFull Text:PDF
GTID:2347330503964662Subject:Accounting
Abstract/Summary:PDF Full Text Request
Since the 1990 s, a nationwide colleges and universities have realized expanding gradually, the number of the students in all kinds of colleges at all levels in our country increased in leaps and bounds. Since the enrollment expansion in 1998, after six years of development, the scale ranked the first. However, the rapid development of education has led to a series of social problems, colleges and universities financial pressure increasing, the speed of state funding couldn't keep up with the expansion of the school. At the same time, the university charges are not standardized and the financial are out of control have become the focus of social attention. Universities increasingly faced with the contradiction between rapid development and lack of funds, also, irrational financial cost management increases the risk of the management of colleges. Therefore, to analyze the education cost and to design reasonable cost accounting methods is necessary for scientific and sustainable education cost management.In this paper, starting from the perspective of management accounting, through literature research, comparative analysis and case analysis, we studied the theory of activity-based costing and the cost of education, learned the latest research in this field. On the basis of learning the related theory and practice of activity-based costing in-depth, combined with the current objective characteristics of colleges and the basic method of educational cost accounting at present, we tried a new idea on accounting the educational cost in colleges. Through demonstrating the necessity and feasibility of activity-based costing in accounting the educational cost, we introduced the relevant concept and concrete method of activity-based cosingt, designing a specific process for educational cost accounting which is suitble for University-C. In a word, the introduction of advanced cost management methods can help strengthen the C college's cost management consciousness and enhance the level of cost management.
Keywords/Search Tags:Activity-Based Costing, Educational Cost, Cost Accounting
PDF Full Text Request
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