The Application Of Activity-based Costing In The Accounting Of Average Education Cost In Colleges

For a relatively long time in the past,as institutions of higher learning,institutions of higher learning have been under the unified management of the state,and all funds are basically borne by the state.Colleges and universities only declare and use their funds according to their own activities,little or no consideration is given to cost accounting and control.Due to the continuous development and deepening of Chinaundefineds market economy,the management system of Chinese universities is also undergoing a change,the cost management and control of colleges and universities are becoming more and more enterprise management mode.The cost accounting and control of higher education is becoming more and more important,so it is necessary to form a set of perfect educational cost accounting system in colleges and universities.According to the current situation of the research on the educational cost of colleges and universities at home and abroad,the author analyzes the shortcomings of the traditional cost accounting methods in colleges and universities,and puts forward the idea of applying the activity-based costing method to the cost accounting of the average education in colleges and universities.Activity-based costing(ABC)is an activity-based costing method which arises in manufacturing enterprises and makes a new breakthrough in the distribution of indirect costs in cost management.One of the characteristics of college education costs is that most of the expenses incurred in colleges and universities are indirect expenses,and the proportion of direct expenses is very low.Only the expenditure directly related to the cultivation of students is the direct cost,such as the award and aid subsidy for all kinds of students.Other expenses such as administrative staff expenses,administrative office expenses,logistics support expenses and so on are divided into indirect costs.Activity-based costing can clearly and clearly know how much resources are consumed in each link of training students,and it is more convenient to carry out cost control.The research methods used in this paper are literature search,quantitative analysis and case analysis.Take the school as an example,set up accounting as the accounting subject of the college,and takes the academic year as the accounting cycle,through the confirmation of the resources consumed by the university,the operation and the operation center.The classification,resource drivers and operational motivations are confirmed,and the cost of education per student is calculated by calculating the integration into the output object.By analyzing and cultivating the amount of resources consumed by students in each link,reasonable and effective cost control,under certain resource constraints,can improve resource utilization,achieve the maximum optimal training plan,and achieve sustainable development of colleges.