A Study On The Cost Accounting Of Military Training Institution Based On Activity-based Costing

Military Training Agency is an educational institution which is to train applied talents to grass-root units as an starting point.It has bright pertinence,distinct levels and good practicability.Making accurate orientation in objectives,establishing scientific course,variety of teaching methods and tools flexibly.Training teachers to achieve improved checking system,establishing goals and working hard to achieve them.In-service training for Military Training Agency is always an important part of Military education training system,which plays an increasingly vital role in China Military.But the problem of the inefficient use of expenditure has not been solved for a long time,it has affected its development and reform deploy.Considering the present cost accounting system of Military Training Agency,the cost of Military Training Agency has became a central issue generally concerned by Military leaders.The fundamentals of Activity-based costing as a theoretical guide and results from home and abroad of Activity-based costing as practical basis.Then based on the cost accounting of A Driver team training as the research.I have established the cost accounting system which is suited to Military Training Agency,and I also provided design and technical information for Military Training Agency to develop the project.It consists the following six chaptersAs the preface,the first chapter not only summarizes the researching background,significance of selected topic and the developing status of Activity-based costing,but also includes the major studies,innovativeness and faults.The second chapter shows the ABC clearly by describing the fundamentals of Activity-based costing and expressing the procedures of accounting.It can provide a basis for Military Training Agency.The third chapter makes a discussion about the feasibilities and necessities of the ABC into Military Training Agency.based on the nowdays cost accounting.In the forth chapter,I raised the system design that the cost accounting of Military Training Agency based on ABC.This part is comparatively important of the article,firstly I discussed the concrete process,and then indicated the system design of the Activity-based costing with some examples.I provided reasonable countermeasures and suggestions to the problems with the ABC for applying theory into practice,such as the one I pointed out in the fifth chapter.In the sixth chapter,I have concluded that how to get the better applications and modifications methods of Activity-based through analysis of theories and examples.Based on the systematical analysis on the domestic and international development of applying the ABC in Military Training Agency,I made example cases to analyze methods in this article.From the point of theory and practice,the own characteristics of Military training institutions,I showed feasibilities and necessities of the ABC.According to standard procedures of the ABC,I also completed the training cost accounting system design.they involve five steps:identifying the resources to the project,identifying the main activities,analysising the reasons of the project and activities,implementing the cost allocation,and I also raised the system design that the cost accounting of Military Training Agency based on ABC with the living examples of A Driver team training.Activity-based costing narrowed down for indirect expenses,it is more advantageous in accounting cost with diversity distribution,it has more scientific methods of distribution in allocating the sophisticated cost accounting.From a research point of view that the innovation has the novelty advantages.Activity-based costing can be applied within an enterprise,There have been many studies in our country.This article is the frist one in which the costing account of Military Training Agency is based on ABC with the living examples,and how to apply the operating cost method in higher proportion of Military Training Agency.On the basis of Military Training Agency business process,I pointed out the cost accounting system.On the problem study,great emphasis is realistic maneuverability.It is valuable to introduce Activity-based costing to other training institutions of the army.