Research On College Education Cost Accounting Under Time Estimated Activity-Based Costing

The promulgation and implementation of "Government Accounting System" and "Basic Guidelines for Cost Accounting of Public Institutions" standardize the basis of cost accounting in colleges and universities from the institutional level,and clarify the importance of accurate cost accounting in colleges and universities.However,due to the non-profit nature of colleges and universities,compared with enterprises with fierce competition,there are widespread problems such as weak awareness of cost accounting and relatively backward accounting methods and means,which inevitably lead to cost allocation out of practice.The cost per student in colleges and universities is mostly indirect allocation,and most of the cost can be measured by time.The method of estimating activity-based costing is used to calculate the cost driven by time,eliminating the production cost of "leisure time",which can effectively improve the accuracy of cost allocation and meet the demand of cost accounting in colleges and universities.By analyzing college education cost accounting development and research status quo,found the has indirect costs accounted for the high cost of education,there are many different kinds of "product" individual differences,education activity type is relatively stable,the characteristics of the market competition is intense,and appraise the homework cost method of applicable scope,and the method is implemented in colleges and universities have a certain conditions,It has certain feasibility in economy and technology.Based on this,this thesis deeply explores the scope,object and time of cost accounting in colleges and universities,and designs a set of accounting scheme suitable for the cost of education in colleges and universities according to the operational cost accounting process.In the process of research,the selection of a university as the research object,in H university in our country,for example,the design of time oriented new calculation scheme is applied to the school of education cost accounting,calculate the different classes students embrace education costs,and compared with the previous calculation results,it made the analysis on the application of the desired effect.On the basis of the research,this thesis analyzes the possible problems in the practice of colleges and universities.The research finds that there may be four major problems in the implementation of activity-based costing in colleges and universities: weak accounting consciousness,weak accounting foundation,insufficient practical experience and imperfect assessment and evaluation system.To solve these problems were put forward to build atmosphere to develop related accounting personnel consciousness,various departments linkage to consolidate accounting basis,to strengthen learning training promote professional level,optimizing the evaluation indicators to perfect the evaluation system and so on four targeted solutions,for colleges and universities can be successfully used in practice for homework cost method accounting education costs,to carry out the cost of fine control,Improve the overall efficiency of the use of resources to provide some protection.By using the method of combining theory and case study,further confirmed using for homework cost method of accounting education in colleges and universities is very necessary and feasible,and the method in time for drivers,strong flexibility,can be widely popularized in colleges and universities,colleges and universities to promote early form a set of scientific cost accounting system,It provides some references for the application of activity-based costing in colleges and universities.