The Research Of Higher Education Cost Accounting From The Perspective Of ABC

China has invested a lot of funds to promote the connotative development of higher education on the basis of the new requirements put forward by the work report of the 19 th National Congress of the CPC.In order to effectively improve the use efficiency of financial funds and optimize the allocation of resources,it is of great significance to accelerate the cost accounting of higher education.One of the main contents of education reform is the study of educational cost accounting.With the continuous expansion of colleges and universities,the shortage of funds has become increasingly apparent,and the competition faced by colleges and universities is also increasing day by day.The problem of cost-benefit has become one of the important issues that must be considered in educational reform.Educational cost accounting helps schools optimize the allocation of resources and improve the level of educational management.Against this background,under the circumstance of limited educational resources,reasonable and scientific calculation of educational cost,strengthening the management of educational cost and paying attention to the cost effectiveness of educational funds have become the problems that colleges and universities must face in the rapid and high-quality development.By reviewing and analyzing the problems and related theories of educational cost accounting in colleges and universities,this paper conducts in-depth research on how to conduct scientific,accurate and efficient educational cost accounting in combination with the example of X University.At present,the educational cost accounting in most domestic colleges and universities still stays in the stage of theoretical discussion.The specific implementation of education cost accounting and the establishment of related accounting process system is still relatively few.The education cost accounting methods adopted by most colleges and universities are relatively simple,the accuracy of the cost information obtained from this is not high and the cost of each link in the process of student training can not be reflected,which is not conducive to the formulation of cost decision-making.Starting from this problem,this paper attempts to introduce Activity-Based Costing into college education cost accounting,and illustrates the specific application process with examples.By carrying out educational cost accounting,colleges and universities can analyze the various activities in the process of student training,and more accurately get the average education cost of students at different levels in different schools and departments,and understand the cost composition of each link in the process of student training,which is helpful for colleges and universities to make relevant cost decisions.Firstly,this paper sorts out the relevant research literature on education cost and its accounting at home and abroad,defines the relevant theoretical concepts such as university education cost and activity-based costing,which lays a theoretical foundation for the whole article.With the theoretical basis,the research ideas and framework of this paper are clarified,which makes the whole research well-founded and reasonable in logical structure.Then,taking X University as a case,after introducing the situation of X university,this paper deeply analyzes the current situation and main problems of education cost accounting in X University,and puts forward the necessity and feasibility of adopting activity-based costing in education cost accounting in X university through literature analysis,case analysis and comparative study.After analyzing and comparing the existing accounting methods with activity-based costing and the cost composition of different colleges and departments,it is found that using activity-based costing for cost accounting is more reasonable,scientific and accurate.In order to ensure the smooth implementation of Activity-Based Costing in X University,this paper proposes to increase cost accounting posts in X university,strengthen various professional training,formulate scientific and reasonable cost accounting process,strengthen communication and cooperation between departments,establish cost accounting assessment mechanism,construct comprehensive information and other safeguard measures.Finally,the shortcomings of the research and the prospect of further research are put forward.When using activity-based costing to calculate the education cost of X University,the determination and division of cost drivers and activity centers becomes the key points in the accounting process,and the accurate collection and distribution of various resources is the difficulty.The conclusion of this paper shows that activity-based costing is feasible and scientific in the cost accounting of higher education.Activity-based costing can reflect the average educational cost of students at different levels in different colleges and departments,and the occurrence of various costs can be traced.Although the extraction of basic data and the determination of operation cente have a certain degree of artificiality in the specific implementation process,the whole cost allocation process is reasonable and accurate in general.The application of activity-based costing in education cost accounting is a general trend of cost accounting in colleges and universities.Competent departments,schools and the public can obtain useful decision-making information through cost information and improve the satisfaction of the whole society to college education.