Research On Educational Cost Accounting Of X College Based On <Basic Guidelines Of Cost Accounting Of Institutions>

As an important part of financial expenditure,the operating cost of administrative institutions has always been the focus of national attention.In particular,how to "find out the government’s bottom line" and accurately calculate the unit operating cost has become the primary problem to be solved in the process of system reform.As a part of institutions,colleges and universities mainly rely on financial allocation for their daily operation.Besides the government,the departments in charge of colleges and universities and the families of educated people who pay tuition fees also pay special attention to the operating costs of colleges and universities.In order to calculate the operating cost of public institutions,the state actively promoted the process of government accounting reform and promulgated the Basic Guidelines for Cost Accounting of Public Institutions(hereinafter referred to as the Basic Guidelines).Colleges and universities are the most important part of the national education expenditure,but the cost classification is different from other administrative institutions,which leads to the lack of cost accounting,and so far,a set of cost accounting system suitable for colleges and universities has not been established.Therefore,according to the Basic Guidelines,taking X College of Technology as an example,this paper uses activity-based costing to calculate the cost of higher education,expounds the whole process of cost accounting,and forms a complete educational cost accounting system.At the same time,taking a department as an example,compare the results of activity-based costing with those of statistical costing,find out the difference of cost amount,find out the causes and put forward corresponding suggestions.X College of Technology is an educational practice-oriented university where education majors are connected with regional industries.As an independent college,its accounting basis and cost accounting are representative to some extent.This paper takes the Basic Guidelines as the starting point to calculate the cost of education,which is mainly divided into six parts.Firstly,it introduces the background of education cost accounting,the current situation of literature research at home and abroad,and the related concepts and accounting methods used in the analysis.Secondly,combined with the visit,the present situation and existing problems of education cost accounting in X College are analyzed.Thirdly,the education cost accounting system of X College is constructed.This part analyzes the necessity and feasibility of constructing the education cost accounting system of X College,expounds the construction ideas of the accounting system,and shows the whole process of education cost accounting of X College.Finally,it puts forward the basic guarantee of the education cost accounting system of X College,mainly aiming at the accounting results and making corresponding suggestions to ensure the accuracy of the accounting results.The conclusions of this paper are as follows:First,it is feasible to apply activity-based costing to calculate the educational cost of X College of Technology.Activity-based costing in the cost accounting of colleges and universities defines the main homework and operation center,sets the cost accounting content,divides the cost accounting cycle,determines the cost accounting method,and allocates the cost to students accurately.Activity-based costing(ABC)makes the cost accurate to each procedure and controls the cost in the whole process.Secondly,activity-based costing is more scientific and accurate than statistical accounting method in accounting education cost.Statistical accounting method not only does not highlight the differences in the formation of educational costs of different majors,but also misleads information users to think that the training costs of college students are at the same level,which leads to the inability to scientifically divide and effectively control tuition standards and resource allocation.However,activity-based costing can not only provide the resource consumption of students of different majors,but also know the educational cost of students of the same major at different stages.This data can not only provide the basis for setting tuition standards,but also provide data support for resource allocation and optimize the efficiency of fiscal expenditure.Third,the cost accounting of X College of Technology should strengthen the construction of financial information.It is necessary not only to establish a correct concept of cost accounting,but also to add post setting and special work full-time.To improve the system construction,colleges and universities should improve the cost management system as soon as possible,strengthen the financial information construction and improve the cost accounting system.The main innovations of this paper are as follows:1.Under the background that the accounting system of university education cost has not been formally introduced,combined with the related problems in the actual accounting process,innovatively combined the Basic Guidelines with the cost accounting of local industrial docking technical college,and determined the object,scope and collection method of university cost accounting according to the Basic Guidelines;2.Combining with the definition of the content and scope of accounting object in Basic Guidelines,it is innovatively put forward that activity-based costing should be applied to education cost accounting,and the resources,operations and products in activity-based costing should be combined with the school system,for example,college departments should be used as the classification basis of "operation centers".