The Resesrches On Applying The Activity-based Costing To Calculate The Cost Of The University Education

With the development of our country socialist market economy system and the deepening of education reform system, especially after the implementation of the charging system of education, Cost Accounting in Higher Education has become the focus of the community. In our country, the cost of higher education always has a paradox: a shortage of educational resources but resource utilization rate is not high. From the situation of reform and development in recent years: On the one hand, increasing of the government investment of university need to learn more about the operation of the university funds. On the other hand, sharp increasing in the number of students and the source of university fund has becoming more diversified in our country, called for the increasing demands on the information of the university education cost from the government.Based on the research of the related theories, practice, laws and regulations and reference on the experience of the calculation of the information of the university education cost to satisfy the needs of universities and the society, the paper proposes a proper method of calculating the university education cost: Activity-based Costing which is widely used in the manufacturing to fulfill the increasingly complicated needs of production and management. After discussing the necessity and feasibility of the application of the method, the author according to the program of ABC, and uses the example to carry on university education costing, approves the ABC's advantage through comparing it with the traditional costing method.The thesis makes only superficial research on the theory and application of the Activity-based Costing at universities, and the author will go on with the research on the defects in the subjects.