Research On Application Of Activity-based-costing In The Cost Calculation Of Higher Education

With the reform of the management system of universities,the management system of universities in our country gradually shifts from a “national centralized management system” to a “national overall planning,self-management,social participation,and supervision” model.Under the current management system,the higher the requirements of university management on educational cost information are,the more The higher is.However,at present,Universities in china have not yet formed a unified education cost accounting system,educational cost accounting is extensive,and the average calculation method is used to obtain the required education cost data or information,which can neither meet the needs of the national macro-management for the cost information of university education,nor can it be satisfied.The Demand for Higher Education Cost Information in Universities' Internal Management.In this paper,through the combing of relevant research literatures at home and abroad,drawing lessons from existing research results,taking the reform of China's college management system as the background,based on the management perspective,according to the basic principle of the Activity Based Costing,combined with the characteristics of the cost of university education,the system is analyzed.The necessity and feasibility of using cost-based method to calculate the cost of college education is discussed.The basic principles and basic premise of cost accounting in universities under the operating cost method are discussed.Based on this,taking MZ University as an example,using the case analysis method,according to the MZ University Management's demand for higher education cost information,the basic framework of the cost accounting system for MZ University under the Activity-Based Costing Law was established,and relevant information of MZ University was used.Based on its specific application.The research shows that applying the cost-based method to calculate the cost of university education can meet the demand of higher education cost information in the national macro management and college internal management.Finally,according to the conclusions of this paper,the corresponding countermeasures and suggestions are proposed.