Research And Application Of Activity-based Costing On Secondary Education Cost Accounting Of S Middle School

Basic education has a great influence on cultivating individual cultural accomplishment and improving the overall quality of the whole people.With the increase of national investment in basic education,the government and society's demand for education cost information increases.Accurate education cost information can reflect the government's financial input and resource allocation,which can help to evaluate the level of local government's educational input,make scientific financial decisions and improve the level of education governance.Due to the long-term dependence on financial allocation,the cost accounting of primary and secondary schools has some problems,such as weak accounting consciousness and extensive accounting methods.In order to accurately calculate the education cost and improve the efficiency of the use of financial funds,it is imperative to strengthen the cost accounting of primary and secondary schools.Activity-based costing has been widely used in the manufacturing bank.In this paper,a middle school in Chengdu--S Middle School is selected as the research object,and the current cost accounting system of S Middle School is analyzed.Activity-based costing is introduced to conduct education cost accounting,which is an innovative application of secondary school education cost accounting.The introduction first introduces the background and significance of the research,combs out the research framework and the research methods used,and points out the contribution and shortcomings of this paper.In the literature review part,it lists and sorts out the domestic and foreign scholars' research on education cost and activity-based costing,and conducts literature review,so as to determine its own research direction.In the third part,the concept of education cost is defined,the accounting scope of education cost is determined and the public goods theory,education cost sharing and compensation theory is supplemented.The fourth part is the background of the case.Under the policy of ethnic education development and the poverty alleviation program,S Middle School undertakes the inland ethnic class.In addition,S Middle School is a famous art and sports school itself,which forms the diversified student background of S Middle School.At the same time,it introduces the organizational structure and financial allocation of S Middle School.After understanding the existing cost accounting system of S Middle School,it analyzes the necessity and feasibility of applying activity-based costing method to S Middle School.The next part is the fifth part.After clarifying the elements and processes of cost accounting in this paper and combining with the situation of S middle school itself,this part designs the program of education cost accounting by activity-based costing in S middle school.In the sixth part shows the activity-based costing applied in S middle school practice,first analyzes the result of activity-based costing and valuates the allocation of educational resources in S Middle School,then analyzes the different accounting results between the current cost accounting method and activity-based costing,summarizes the advantages of applying of activity-based costing method in middle school education cost,it is concluded that the distribution of resources inclines to art students and minority students in favor of allocating educational resources rationally and reflects the education reform in Sichuan province of strengthening weakness,promoting fairness and improving quality.Finally,the corresponding management suggestions according to activitybased costing,and supporting measures of using activity-based costing in S Middle School are putting forward and the full paper is summarized.Through the study,it is found that it is feasible and significant to introduce the activity-based costing method to calculate the education cost,especially for schools with diverse student types like S Middle School.Compared with traditional costing method,activity-based costing method can provide more accurate information on education cost,and can track and display the cost quantity of each operation center.On the one hand,it can improve the management efficiency of middle schools,and on the other hand,it can help the government make scientific financial education decisions,optimize resource allocation and promote education equity.