Research On The Application Of Activity-Based Costing In Education Cost Accounting In A College

With the country’s increasing emphasis on the development of education,the expansion trend of enrollment scale and infrastructure of universities has been continuing,and the investment in education funds is also difficult to meet the financial needs of college expansion.Owing to this,universities must improve the efficiency of the using of fiscal funds and make the tight control on it.What’s more,for a long time,the operation of colleges and universities has relied on financial appropriation.Under the current financial budget system,the budget quota of the current year is basically implemented in the current year.In order to meet the requirements,colleges and universities often tend to pursue the results of the use of funds and ignore the funds.In the process of use,there is a lack of corresponding cost accounting and control awareness,which is difficult to provide assistance for colleges and universities to improve the efficiency of education funding.In recent years,with the policies and problems orientation,the academia has attached more importance to the research on the cost accounting of college,including the study of the activity-based costing method,which provides new ideas for the cost control method of colleges and universities.The distribution and collection of ABC is more reasonable,and the practical application of activity-based costing is basically carried out from the perspective of cost distribution,which cannot meet the information needs of multi-caliber costs.Based on the recent research of activity-based costing method,this paper combines the characteristics of college students’ education and training,applying the two-dimensions activity-based costing method to the cost calculating of colleges and universities,which can not only continue the advantages of accurate cost matching of the cost allocation concept,but also Taking the chronological order into account,the multi-caliber cost is calculated.This paper firstly defines the concepts of college education cost and homework costing method by combing related articles,and then relying on the analysis of the real situation of the M college of A university,combined with the collected training programs and other materials,according to the time from enrollment to graduation of students Divide jobs in sequence,and build a two-dimensional job costing system based on the combination of process view and cost allocation view;finally,process the financial information data of relevant departments and M College,process cost data according to the standard,and match with each link of the operation,so as to Calculate the cost of each link.Combined with the application of data,it can be shown that based on the support of data and technology,the application of the two-dimensional activity cost model in the cost accounting of college education is feasible,and finally it can not only show the total cost that the cost object should take,but also distinguish between different links,which could finally helps relevant users to make decisions and improve the efficiency of the funding.