Study On The Cost Calculation Of Provincial University Education Based On Activity-based Costing

With the development of society, the state has paid more and more attention to the cultivation of talents, and the investment of education funds has been increasing. However, the efficiency of higher education resources utilization can not reach the ideal level. At the same time, due to the relaxation of school enrollment system and charging system, students and their families become the bearer of education, the community and all education related objects are beginning to pay close attention to education costs. Therefore, how to construct a scientific and reasonable university education cost accounting system, to achieve the optimal economic benefits of university education resources is particularly important. Most of our educational resources are concentrated in subordinate colleges and universities. Facing with the lack of resources and fierce competition,provincial colleges and universities should establish a reasonable cost accounting system, which is necessary to improve the efficiency of provincial university management and to improve the efficiency of provincial colleges and universities.In this study, I establish a cost accounting system by using the activity-based costing method to calculate the cost of students' education in a provincial university. The specific contents are as follows: Firstly,expounding the background of the topic of educational cost research in provincial colleges and universities and the purpose and significance of this paper. Secondly, it introduces the concept, principle, accounting prerequisite and basic norms and the principle, principle and procedure of the cost of education in colleges and universities respectively. By analyzing the financial status, characteristics, current situation and existing problems of provincial university education cost accounting, combined with the scope of application of ABC, this paper analyzes the necessity and feasibility of implementing ABC method in provincial university education cost accounting. Then, the author designs the basic process of accounting cost accounting of provincial colleges based on it: the principle of accounting cost accounting based on activity-based costing method, the identification of resource projects and confirmation of major operations,the analysis of resource drivers, establish the job center, determine the motives of the operation, calculate the cost motive rate, determine the cost allocation, and design the accounting form of the university education cost.Then, taking S University as an example, the activity-based costing method is applied to the general college education cost accounting such as S university. The cost of students' education, such as undergraduate,postgraduate and doctoral students, is calculated, and the cost accounting results are compared and analyzed .Finally, it analyzes the problems existing in the practical application of cost accounting in provincial colleges and universities.The results show that the provincial colleges combined with their own situation, the use of activity-based costing method of cost accounting is effective, And using Activity Based Costing could help financial information users understand resource cost and education cost information more accurate. And this method also could provide reference to establish pay cost standard reasonable.