Research On The Cost Accounting Of Student Average Training In H University Under The Activity Based Costing

With the continuous expansion of higher education system and scale,China’s financial investment in higher education is also increasing year by year.Although the financial funds have increased,but in the fierce competition environment,relying on financial revenue has been unable to fully meet the development needs of colleges and universities.Strengthening cost accounting is conducive to improving the efficiency of the use of funds,optimizing the allocation of educational resources,and improving the level of running a school.In recent years,the new school running mode of university cooperation has made great progress,and its high tuition has also been widely concerned.The state allows specific higher education to implement the policy of cost compensation and full cost item charging,but how much should the educated and their families bear and how to formulate the charging standard relatively accurately have become a hot issue of social concern.The average cost of students is the core basis to determine the tuition standard.The public’s attention to the future development of university cooperation and tuition issues puts forward an urgent requirement for universities to carry out cost accounting.Meanwhile,the Ministry of Finance issued the basic guidelines for cost accounting of public institutions in 2019,which requires institutions to strengthen cost accounting since 2021 to improve operation efficiency and management level.At present,how to implement the requirements of the Ministry of Finance and respond to the concerns of the public on education costs,education fees,social service pricing and other issues has become an urgent practical problem.Based on the above problems,this paper carried out related research.First of all,this paper explores the implementation basis of cost accounting in Colleges and universities,introduces the related concepts such as activity-based costing,briefly describes the basic theories such as cost,combined with relevant systems and regulations,studies the cost accounting norms and higher education charging policies in Colleges and universities,in order to provide theoretical support and accounting basis for the next accounting research.Secondly,this paper analyzes the current situation and problems of cost accounting in Colleges and universities,and explores the necessity and feasibility of Applying Activity-based Costing to calculate the average cost of students.Next,combined with the relevant theory of activity-based costing,the paper designs the application of activity-based costing to calculate the average cost of college students.Finally,this paper introduces a real and comprehensive case of L College run by H University to apply the accounting scheme,and obtains the average student training cost of L College.Combined with the situation of H University and L College,this paper analyzes the cost and Tuition Pricing of L College,and puts forward some suggestions.The purpose of this paper is to get a relatively accurate training cost per student through activity-based costing,to provide a basis for the reasonable pricing of tuition fees of H University,and to provide a useful reference for colleges and universities to carry out cost accounting according to the requirements of the Ministry of finance.