Research On The Application Of Activity-based Costing In Education Cost Accounting Of A College

With the establishment of market economy system,the reform of higher education system is also constantly advancing.Government agencies,university management departments and educated families pay more and more attention to the information of education cost.For a long time,colleges and universities mainly rely on financial allocation to maintain their daily operation,so they do not attach great importance to cost control.The related system of educational cost accounting is not perfect,and the information of educational cost disclosed is not perfect.Nowadays,most of the relevant research on cost education in Colleges and universities in academic circles only involves theoretical discussion,and the research on how to rationally collect and distribute the cost of education is not enough.In recent years,activity-based costing has been gradually applied to cost accounting,providing a new perspective of cost management and control.On the one hand,the application of this method can reasonably collect and distribute the more complex indirect costs,on the other hand,it can also achieve comprehensive cost control and implement cost management in the whole process of consuming resources.Therefore,for colleges and universities,the introduction of Activity-Based Costing in education cost accounting is of great significance in both theory and practice.Based on the analysis of the background and significance,this paper combs the literature review of education cost and activity-based costing at home and abroad,and summarizes the related theories,providing theoretical support for the whole article.On this basis,select typical key comprehensive university A University as the main research object,carry out case analysis,after introducing the basic situation of A university,analyze the current situation of its education cost accounting,and describe the existing problems,propose to use Activity-Based Costing method to improve the accounting of education cost of A university,and analyze the construction of activity-based costing.On the premise of the necessity and feasibility of the accounting system,the activity-based costing method is used to construct the accounting system according to the actual situation of A University and its application.According to the different activity centers and different colleges,the educational cost is calculated in detail.The educational cost iscalculated concretely in the colleges of science and engineering and management of A university,and further in accordance with undergraduate,master and doctoral students at all levels.Then,this paper analyses the application results,finds out the difficulties in the application process,puts forward safeguard measures and draws conclusions.Through collecting the cost of the activity center and distributing it according to the motivation of the activity,we can calculate the cost of education in all links,departments and levels.Each link can correspond to different costs.At the same time,each college can also calculate the corresponding education costs.Students at each level can also distinguish different education costs.This method makes the education cost accounting of A University reach a new height,more truly reflects the various expenditures,increases the accuracy of cost accounting of A university,and makes up for the disadvantages of traditional accounting methods before.Taking A University as the research object,this paper constructs an activity-based costing system in Colleges and universities,which is scientific in theory and feasible in practice.It hopes to make up for the shortcomings of previous case studies and provide reference suggestions for other universities' education cost accounting.