Design And Implementation Of Average Cost Accounting System Based On Tianyi Financial

In recent years, our country pays much attentation to higher education, and the investment on education is increasing rapidly. But the cost accounting of education in colleges and universities is always a problem, it is still in the manual stage and method exploring, without a perfect system of student cost accounting to help the commission or the higher school analyse and manage cost.Based on the research of Activity Based Costing(ABC) to calculate the cost of higher education and Tianyi financial database structure, analyzed the main problems of the colleges and universities cost accounting and the problems we need to solve, we design data files, through the system analysis and architecture design, developed a students cost system based on Tianyi finance.This paper presents the design and realization of the key technology of the system, finallly, we use the 2011-2012 full year’s real data of a Universityto test, and the results conform to the manual calculation, the project group acceptance for it. This system covers the whole process of the cultivation of students;based on Tianyi finance, supporting fetch cross year and has good data continuity; supporting analyse costs by year, semester, conform to the educational management status; multi dimension of students cost analysis has come true.