Research On The Cost Of Higher Education Based On ABC

The shortage of resources is a major problem facing China's higher education,even so,there are still low utilization and serious waste of the situation,looking for what method of cost accounting of higher education,and issues related to the accounting in the corresponding countermeasures to respond to imminent.In this paper,the background of ABC based on the current research of the domestic and foreign advanced theory and practice research,this paper puts forward the overall research ideas and the basic framework.First of all,this paper introduces the relevant background of the research,as well as the relevance theory of activity-based costing and education costs,to provide the necessary theory for the entire article as a support.Secondly,find a meeting point of ABC and cost accounting of higher education,from two aspects of theory and practice of demonstration of ABC for college education cost accounting is feasible.Thirdly,design a process of ABC to calculate the education cost of the process,through Y University as an example,applies ABC to the specific accounting empirical research,analysis of the calculated results conclude that further confirmed the use of activity-based costing,compared with traditional accounting method.Finally,using university leadership management concept,organizational structure of universities,the cost of access to data,software and hardware support,supervision and incentive system,puts forward suggestions to the effective use of ABC in the cost of education.