Research On Education Cultivation Cost Of The Private University Based On ABC

Education cultivation cost of private university is the value of consumption of various resources in monetary terms.The majority of private university have no financial supports.Shortage of funds and poor financial management seriously effect school's survival and development.So the problem of education cultivation cost of private university becomes the focus of attention.Especially decline in the number of students,private university should taking into account their economic benefits.It can be seen that education cultivation cost accounting is more and more important.Combining with the development trend of current private university,this thesis introduces research back ground significance,train of thought and content.The author searches and analyzes domestic and foreign literature,combs domestic and foreign research status of education cultivation cost and activity—based costing method.The author finds related issues required further study in literature review.Based on the status of cultivation cost accounting and feasibility analysis of activity—based costing method,combining with principle of activity—based costing method,the author designs system of cultivation cost accounting for private university.Through the use of activity—based costing method in ZJSRU,and comparison of measurement results,it is found that private university make use of activity—based cost management,control every link cost,;rationally distribute resources,in order to reduce cultivation cost and improve the benefit of school-running.Through theoretical research and analysis of cases,this thesis draws activity—based costing method into cultivation cost accounting of private university.This method provides fundamental direction and practical experience for private university enhance the value of education cultivation cost information,and helps administrators of university,students and parents make decisions and helps government branch make supervision.