Exploration Of Cost Accounting Method In Colleges And Universities Under The Combined Of Variable Cost Method And Activity Based Costing Method

As non-profit organizations,colleges and universities have always not calculate profit and loss.However with the rapid development of higher education in our country,the changing of market environment,which make the source of funds is becoming more and more diversification,accounting issues of education cost have drawn the attention of the government and university administrators.<The financial System of Colleges and Universities> which was introduced in 2012 had presented clear requirements to the internal cost management of colleges and universities,in which the article sixty-two points out that the colleges and universities should detail cost,carry out the cost accounting which contains total cost of the schools,departments,and majors and average cost per student according to actual needs.At present,the accounting of education cost in colleges and universities in China is relatively extensive,the reliability of cost information is low,which cannot meet the demand of different information users for education cost information.This article commence from the problem,try to combine variable costing and Activity-Based Costing and introduce to cost accounting and management of China's colleges and universities education.Along with the example of university F,demonstrate the calculation of average cost per student,explore a more reasonable education cost accounting model.First of all,starting from the presentation and background of the two methods,this paper summarizes the research status of education cost accounting at China and abroad,sorts outresearch ideas and sets up research framework.Secondly,it explains the concepts and basic principles of variable costing and Activity-Based Costing.and makes feasibility analysis of its application in combination with the characteristics of education accounting cost in colleges and universities.Furthermore,taking university F as an example,this paper detailedly analyzes the operation process of colleges and universities,use variable costing and Activity-Based Costing to calculate the cost of education in colleges and universities.By comparing with the traditional method,explore the rationality of applying the Activity-Based Costing in Chinese universities.Finally,outlook the development trend of education cost accounting in colleges and universities.