Research On Application Of Activity-based Costing In AM University Education Cost Accounting

In recent years,the state has emphasized great importance of the development of education,constantly improved the level of popularization of higher education,and striven to achieve the popularization of higher education.There is a general expansion in colleges and universities,increase in students' enrollment and expansion of construction scale of new campuses.But with the limited growth of tuition income,it is far from enough to make up for the economic pressure brought by the increase in price levels.With the continuous deepening of higher education reform and the continuous strengthening of international exchanges and cooperation,it not only enriches domestic educational resources,but also brings a new concept of market-oriented,operational and competitive education industry,which further intensifies competition in domestic education industry and stimulates the vitality of higher education.With this background,colleges and universities should not only think about how to improve the quality of education and cultivate high-quality talents,but also how to effectively control costs,improve the efficiency of resource use,solve the increasing pressure on funds,realize the connotative development of colleges and universities,and stimulate the vitality and competition of running schools,problems faced by the colleges and universities.This paper focuses on the application of activity-based costing in the cost accounting of college education.Through the implementation of cost accounting,the government departments can assess the average input and output of students,scientifically formulate student tuition standards,and then optimize the allocation of educational resources.By carrying out education cost accounting,analyzing the various expenses in the process of student education,colleges and universities accurately calculate the average educational costs of various students,and understand the changing trends of various cost items,which helps colleges and universities further reduce the cost of running schools,improve the management level and maximize the efficiency of using education funds.Firstly,it systematically sorts out relevant research literature at home and abroad,defines related concepts such as activity-based costing method,college education cost and its accounting,and then deeply analyzes the main problems of AM university education cost accounting and demonstrate the necessity and feasibility of application of activity-based costing in college education cost.On this basis,it discusses the principles and key points of implementation that should be followed in applying the activity-based costing,and analyzes the difficulties that AM university may face in applying the method,and proposes countermeasures to resolve the difficulties,to ensure the smooth implementation of the activity-based costing.Finally,it summarizes the whole paper and prospects for further research.Research shows that it is feasible to apply the activity-based costing to higher education,and colleges and universities can allocate indirect expenses more accurately by applying the activity-based costing,reflecting the process of cost collection and distribution,which is conducive to strengthening cost management and control,optimizing the allocation of educational resources,and improving the efficiency of fund utilization.