Research On Accounting And Control Of Per Student Cost In S University Based On Activity-based Costing

As the demand for higher education in China continues to expand and the level of popularity continues to rise,the financial investment in higher education is also increasing year by year.Under the increasingly competitive environment,universities can no longer rely on financial income alone to meet their own development needs.For this reason,the Ministry of Finance has issued a series of documents requiring universities to strengthen cost accounting,reduce waste of funds and better meet the requirements of management efficiency.If universities want to strengthen their professional construction,improve their competitive advantages and pursue a higher quality and more efficient development model,they must transform,and the accounting and control of the average cost of education per student has become one of them.Through literature research,investigation,case analysis,qualitative and quantitative analysis and other research methods,this paper conducts research on the above issues,mainly based on the theory of education investment benefit,Activity-Based Cost theory,strategic cost management theory and other relevant theories.Introducing the case school S university,introduces the case school background and the present condition of the cost management,analyzes the application feasibility of Activity-Based Cost,and do Activity-Based Cost of accounting the preparatory work,clear cost accounting objects,and cycle.Construction of S university cost accounting framework,determine the repository,divided operation center,analysis of resource agent and work motivation,The collection and allocation scheme of resource costs is designed.On this basis,the resource costs are confirmed and measured,and homework costs are collected and allocated.This paper reports and analyzes the results of per student cost accounting,and concludes the existing problems in per student cost management based on the current cost management situation of S university.Finally,the paper puts forward the control measures for the average cost of students in S university based on Activity-Based Costing Management,optimizes the operation chain,reengineering the operation process,formulates the cost control standard,and further puts forward the overall management suggestions.After the above studies,the following conclusions are drawn: the average cost accounting of university students should be standardized,systematic and standardized,and the cost accounting object and resource cost measurement range should be confirmed according to the actual situation to ensure the credibility of the final accounting results;Activity-Based Costing is suitable for cost accounting and control in colleges and universities because the consumption of various resources in the operation of colleges and universities is large and complicated;The application of Activity-Based Cost to average cost accounting needs information technology support,and the system should have more powerful functions and algorithms to match it efficiently;Colleges and universities should rationally plan the proportion of all kinds of expenses in training cost,further realize the concept of fine management of per student cost,timely find problems and correct mistakes,improve the efficiency of using funds,and perfect the mechanism of resource sharing.This paper obtains relatively accurate average cost per student through the application of Activity-Based Cost,and optimizes the management of average cost per student through Activity-Based Costing Management,in order to provide useful reference for colleges and universities to carry out cost management.